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Case C-462/15: Order of the Court (Sixth Chamber) of 28 April 2016 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — Verners Pudāns v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common Agricultural Policy — Regulation (EC) No 73/2009 — Direct support schemes — Article 29(1) — Obligation to make payments in full to the beneficiaries — Income tax)
ECLI:EU:UNKNOWN:62015CB0462
62015CB0462
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Official Journal of the European Union
C 279/7
(Case C-462/15) (<span class="super">1</span>)
((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Common Agricultural Policy - Regulation (EC) No 73/2009 - Direct support schemes - Article 29(1) - Obligation to make payments in full to the beneficiaries - Income tax))
(2016/C 279/11)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Verners Pudāns
Defendant: Valsts ieņēmumu dienests
Operative part
Article 29(1) of Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which applies income tax to payments under the support schemes listed in Annex I to that regulation.
(<span class="note">1</span>) OJ C 381, 16.11.2015
Language of the case: Latvian