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Case C-194/15: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 28 April 2015 — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino
ECLI:EU:UNKNOWN:62015CN0194
62015CN0194
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27.7.2015
Official Journal of the European Union
C 245/5
(Case C-194/15)
(2015/C 245/07)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Véronique Baudinet, Adrien Boyer, Pauline Boyer, Edouard Boyer
Defendant: Agenzia delle Entrate — Direzione Provinciale I di Torino
Question referred
Do Articles 63 and 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State under which, when a resident of that State, a shareholder in a company established in another Member State, receives dividends taxed in both States, that double taxation is not remedied by the grant in the State of residence of a tax credit at least equal to the amount of tax paid in the State of the distributing company?