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