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Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

|Approved Changes|Italy-European Union
Italy-European Union

On 23 July 2008, reference was made to the European Court of Justice (ECJ) by the Commissione Tributaria Redionale (Italy) for a preliminary ruling in the case General Beverage Europe B.V. v. Agezania Delle Entrte – Ufficio di Alba (C-339/08).

The national court requested the ECJ to answer the following questions:

"Whether the withholding tax levied on the …

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