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Case C-660/22, Ente Cambiano società cooperativa per azioni: Judgment of the Court (Sixth Chamber) of 22 February 2024 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility)

ECLI:EU:UNKNOWN:62022CA0660

62022CA0660

February 22, 2024
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Official Journal of the European Union

C series

C/2024/2393

Judgment of the Court (Sixth Chamber) of 22 February 2024 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate

(Case C-660/22, (<span class="oj-super oj-note-tag">1</span>) Ente Cambiano società cooperativa per azioni)

(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Directive 2008/7/EC - Cooperative credit banks having net assets above a certain threshold - National legislation obliging those banks to pay an amount equal to 20 % of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company - Article 94(c) of the Rules of Procedure of the Court of Justice - Requirement to provide reasons justifying the need for an answer from the Court - Purely internal situation - Inadmissibility)

(C/2024/2393)

Language of the case: Italian

Referring court

Parties to the main proceedings

Appellant: Ente Cambiano società cooperativa per azioni

Respondent: Agenzia delle Entrate

Operative part of the judgment

The request for a preliminary ruling from the Corte suprema di cassazione (Supreme Court of Cassation, Italy) made by decision of 11 October 2022 is inadmissible.

Language of the case: Italian

ELI: http://data.europa.eu/eli/C/2024/2393/oj

ISSN 1977-091X (electronic edition)

* Language of the case: Italian.

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