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Case C-157/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 2 April 2010 — Banco Bilbao Vizcaya Argentaria S.A. v Administración General del Estado
ECLI:EU:UNKNOWN:62010CN0157
62010CN0157
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3.7.2010
Official Journal of the European Union
C 179/16
(Case C-157/10)
(2010/C 179/26)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Banco Bilbao Vizcaya Argentaria S.A.
Defendant: Administración General del Estado
Question referred
Must Articles 63 and 65 of the Treaty on the Functioning of the European Union be interpreted as meaning that they preclude national rules (enacted unilaterally or under a bilateral convention for the avoidance of double taxation) which, in the context of corporation tax and within the framework of provisions for the avoidance of such double taxation, prohibit the deduction of amounts of tax due in other Member States of the European Union on income subject to corporation tax and obtained in their territory where those amounts, though due, are not paid by virtue of an exemption, a credit or any other tax benefit?