- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-592/24, Société Générale and Others: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 12 September 2024 – Agenzia delle Entrate v Société Générale S.A. and Others
ECLI:EU:UNKNOWN:62024CN0592
62024CN0592
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C series
—
C/2024/6923
25.11.2024
(Case C-592/24, Société Générale and Others)
(C/2024/6923)
Language of the case: Italian
Referring court
Parties to the main proceedings
Appellant: Agenzia delle Entrate
Respondents: Société Générale S.A., SG Factoring SpA, SG Leasing SpA, Fraer Leasing SpA, SG Equipment Finance Italy SpA
Questions referred
1.Do Articles 49 and 54 TFEU, as interpreted by the Court in SCA Holding (C-39/13 to C-41/13), preclude national legislation which prevents certain companies from benefiting, under the national tax consolidation scheme, from a more favourable regime of deductibility of interest payments, on the sole ground that the common parent company is resident in another Member State and thus they cannot have access to that national tax consolidation scheme, whereas those companies would have benefited from that more favourable deductibility regime if their parent company had been resident in Italy or if the shareholdings of those companies had been attributed to the permanent establishment of the non-resident parent company?
2.Do Articles 49 and 54 TFEU, as interpreted by the Court in SCA Holding (C-39/13 to C-41/13), preclude national legislation which permits only vertical tax integration between a resident parent company and its resident subsidiaries, and horizontal tax integration between companies controlled by a non-resident company, and which, by contrast, excludes tax integration between subsidiaries and non-resident parent companies?
3.Do Articles 49 and 54 TFEU, as interpreted by the Court in SCA Holding (C-39/13 to C-41/13) and in the light of the principles of effectiveness and equivalence referred to in the judgment of the Court of 14 May 2020, B and others, C-749/18, preclude national legislation which provides that failure to exercise the option for tax consolidation, at a time when that tax consolidation was not permitted, may subsequently prevent access to the effects (restoration, by means of reimbursement) of the correct application of Community law, and therefore to the disapplication of the national legislation which conflicts with it?
ELI: http://data.europa.eu/eli/C/2024/6923/oj
ISSN 1977-091X (electronic edition)
—