CELEX: 62017CA0667
Language: en
Date: 2018-12-19 00:00:00
Title: Case C-667/17: Judgment of the Court (Tenth Chamber) of 19 December 2018 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari — Italy) — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna — Agenzia regionale per il lavoro (Reference for a preliminary ruling — Regulation (EC) No 1083/2006 — Article 2(4) — Concept of beneficiary — Article 80 — Prohibition on making a deduction or withholding sums paid — Other specific charge or charge with equivalent effect — Concept — Study grant co-financed by the European Social Fund — Treatment as income from employment — Retention on account of income tax increased by additional regional and municipal taxes)

18.2.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/17
            
         
      Judgment of the Court (Tenth Chamber) of 19 December 2018 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari — Italy) — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna — Agenzia regionale per il lavoro
      (Case C-667/17) (1)
      
      ((Reference for a preliminary ruling - Regulation (EC) No 1083/2006 - Article 2(4) - Concept of beneficiary - Article 80 - Prohibition on making a deduction or withholding sums paid - Other specific charge or charge with equivalent effect - Concept - Study grant co-financed by the European Social Fund - Treatment as income from employment - Retention on account of income tax increased by additional regional and municipal taxes))
      (2019/C 65/21)
      Language of the case: Italian
      
         Referring court
      
      Commissione Tributaria Provinciale di Cagliari
      
         Parties to the main proceedings
      
      
         Applicant: Francesca Cadeddu
      
         Defendants: Agenzia delle Entrate — Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna — Agenzia regionale per il lavoro
      
         Operative part of the judgment
      
      Article 80 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999, read in conjunction with Article 2(4) of that regulation, must be interpreted as not precluding national tax legislation, such as that at issue in the main proceedings, which applies personal income tax to the amounts awarded to natural persons in the form of study grants by the public body responsible for implementing the project selected by the managing authority for the operational programme at issue, for the purposes of Article 2(3) of that regulation, and financed through the European structural funds.
      
         (1)  OJ C 52, 12.2.2018.