18.10.2021

Official Journal of the European Union

C 422/4

(Case C-433/21)

(2021/C 422/05)

Language of the case: Italian

Referring court

Parties to the main proceedings

Appellant: Agenzia delle Entrate

Respondent: Contship Italia SpA

Question referred

Do Articles 18 (ex Article 12 TEC) and 49 (ex Article 43 TEC) TFEU preclude national legislation which, like Article 30(1)(5) of legge 23 dicembre 1994, n. 724 (Law No 724 of 23 December 1994), in the version applicable ratione temporis, prior to the amendments introduced by legge 27 dicembre 2006, n. 296 (Law No 296 of 27 December 2006), excludes from the measures to prevent tax avoidance by non-operational companies — based on minimum revenue and income thresholds relative to the value of specific corporate assets, which, if not met, is a sign that the company is non-operational and means that the taxable income must be determined by way of presumption — only companies and entities whose securities are traded on Italian regulated markets and not companies and entities whose securities are traded on foreign regulated markets, as well as the companies that control or are controlled by, even indirectly, those listed companies and entities?