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Joined Cases C-433/21 and C-434/21: Judgment of the Court (Eighth Chamber) of 6 October 2022 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Contship Italia SpA (References for a preliminary ruling — Direct taxation — Freedom of establishment — Corporate income tax — Measures to prevent tax avoidance by shell companies — Determination of taxable income on the basis of presumed minimum income — Exclusion from the scope of those measures of companies and entities listed on national regulated markets)
ECLI:EU:UNKNOWN:62021CA0433
62021CA0433
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28.11.2022
Official Journal of the European Union
C 451/5
(Joined Cases C-433/21 and C-434/21) (*)
(References for a preliminary ruling - Direct taxation - Freedom of establishment - Corporate income tax - Measures to prevent tax avoidance by shell companies - Determination of taxable income on the basis of presumed minimum income - Exclusion from the scope of those measures of companies and entities listed on national regulated markets)
(2022/C 451/06)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Agenzia delle Entrate
Defendant: Contship Italia SpA
Operative part of the judgment
Article 49 TFEU must be interpreted as not precluding national legislation which restricts the ground for exclusion from the scope of the measures to prevent tax avoidance by shell companies to companies whose securities are traded on national regulated markets, excluding from the scope of that ground for exclusion other companies, whether national or foreign, whose securities are not traded on national regulated markets but which are controlled by companies and entities listed on foreign regulated markets.
(*)
Language of the case: Italian
ECLI:EU:C:2022:140