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Case C-667/17: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari (Italy) lodged on 24 November 2017 — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari and Others
ECLI:EU:UNKNOWN:62017CN0667
62017CN0667
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12.2.2018
Official Journal of the European Union
C 52/22
(Case C-667/17)
(2018/C 052/31)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Francesca Cadeddu
Defendants: Agenzia delle Entrate — Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna — Agenzia regionale per il lavoro
Question referred
Must Article 80 of Council Regulation (EC) No 1083 of 11 July 2006, and also Article 2(4) thereof, be interpreted as precluding a provision such as Article 50(1)(c) of Presidential Decree No 917 of 22 December 1986, according to which ‘(c) sums paid by anyone as a study grant or an allowance, an award or a stipend for the purposes of studying or vocational training, provided that the beneficiary is not in an employment relationship with the person making the payment’ are to be treated as income from employment and, consequently, are subject to personal income tax (IRPEF) even if the study grant is paid with European structural funds?
Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ 2006 L 210, p. 25).
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