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Case C-417/10: Judgment of the Court (Fourth Chamber) of 29 March 2012 (reference for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v 3M Italia SpA (Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non-discrimination — State aid — Obligation to ensure the effective application of European Union law)
ECLI:EU:UNKNOWN:62010CA0417
62010CA0417
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26.5.2012
Official Journal of the European Union
C 151/5
(Case C-417/10) (<span class="super">1</span>)
(Direct taxation - Conclusion of proceedings pending before the court giving judgment at final instance in tax matters - Abuse of rights - Article 4(3) TEU - Freedoms guaranteed by the Treaty - Principle of non-discrimination - State aid - Obligation to ensure the effective application of European Union law)
2012/C 151/09
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
Defendant: 3M Italia SpA
Re:
Reference for a preliminary ruling — Corte suprema di cassazione — Corporation tax — National legislation providing for different rates of tax on the dividends of a company depending on where it is resident — Commercial transaction involving the participation of companies resident in Italy and companies established abroad — Decision of the authorities considering that the taxes payable were applicable in the case of the companies resident abroad — Concept of the abuse of rights as defined in Case C-255/02 Halifax and Others — Whether applicable to non-harmonised domestic taxes such as direct taxes
Operative part of the judgment
European Union law, in particular the principle of the prohibition of abuse of rights, Article 4(3) TEU, the freedoms guaranteed by the FEU Treaty, the principle of non-discrimination, the rules on State aid and the obligation to ensure the effective application of European Union law, must be interpreted as not precluding the application, in a case such as that in the main proceedings relating to direct taxation, of a provision of national law which provides for proceedings pending before the court giving judgment at final instance in tax matters to be concluded in return for payment of a sum equivalent to 5 % of the value of the claim, where those proceedings originate in an application made at first instance more than 10 years before the date of entry into force of that provision and the tax authorities have been unsuccessful at first and second instance.
* * *
(<span class="super">1</span>) OJ C 288, 23.10.2010.