29.3.2008

Official Journal of the European Union

C 79/14

(Case C-2/08)

(2008/C 79/26)

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: Amministrazione dell'Economia e delle Finanze, Agenzia delle Entrate

Respondent: Fallimento Olimpiclub Srl

Question referred

‘Does Community law preclude the application of a provision of national law, such as Article 2909 of the [Italian] Civil Code, laying down the principle of res judicata, where the application of that provision would lead to a result incompatible with Community law, thereby thwarting its application, even in areas other than State aid (in relation to which, see Case C-119/05 Lucchini SpA [2007] ECR I-0000) and, in particular, in matters relating to VAT and with respect to the misuse of rights in order to obtain undue tax savings, in particular in the light also of the rules of national law — as interpreted in the case-law of this Court — according to which, in tax disputes, where a giudicato esterno [a final judgment drawn up by another court in a case on the same subject] contains a finding on a fundamental issue common to other cases, it has binding authority as regards that issue, even if it was drawn up in relation to a different tax period?’