21.10.2019

Official Journal of the European Union

C 357/9

(Case C-479/19)

(2019/C 357/13)

Language of the case: Italian

Referring court

Parties to the main proceedings

Appellant: UBS Real Estate Kapitalanlagegesellschaft mbH

Respondent: Agenzia delle Entrate

Question referred

Does EU law — in particular the provisions of the Treaty concerning freedom of establishment and free movement of capital, as interpreted by the Court — preclude the application of a provision of national law, such as Article 35(10-ter) of Decree Law No 223/2006 (in so far as it grants relief on mortgage registration tax and the Land Registry fee only in respect of closed-end real estate investment funds)?