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References in this case
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11.10.2008 |
EN |
Official Journal of the European Union |
C 260/7 |
Reference for a preliminary ruling from the Commissione Tributaria Regionale (Italy) lodged on 23 July 2008 — General Beverage Europe B.V. v Agenzia delle Entrate — Ufficio di Alba
(Case C-339/08)
(2008/C 260/12)
Language of the case: Itailan
Referring court
Commissione Tributaria Regionale
Parties to the main proceedings
Applicant: General Beverage Europe B.V.
Defendant: Agenzia delle Entrate — Ufficio di Alba
Questions referred
|
1. |
Whether the withholding tax levied on the dividend adjustment constitutes withholding tax on profits prohibited under Article 5 of Directive 90/435/EEC (1), |
|
2. |
Whether the protective clause referred to in Article 7(2) of that Directive applies, in particular whether Article 7(2) of Directive 435/90/EEC of 23 July 1990 must be interpreted as meaning that a Member State may decide not to apply the exemption referred to in Article 5(1) of the Directive in the case that the State of residence of the parent company grants the latter a tax credit by virtue of a bilateral convention. |
(1) OJ L 225, p. 6.