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Case C-417/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 28 May 2019 — Commerciale Gicap SpA v Agenzia delle Entrate

ECLI:EU:UNKNOWN:62019CN0417

62019CN0417

May 28, 2019
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30.9.2019

Official Journal of the European Union

C 328/4

(Case C-417/19)

(2019/C 328/05)

Language of the case: Italian

Referring court

Parties to the main proceedings

Appellant: Commerciale Gicap SpA

Respondent: Agenzia delle Entrate

Question referred

Are Article 1(1223) of Law No 296 of 27 December 2006 (now Article 16a(11) of Law No 11 of 4 February 2005) and the Decree of the President of the Council of Ministers of 23 May 2007 compatible with EU law, with reference to Article 108(3) TFEU as interpreted in Deggendorf, Commission Decision C(2008) 380, and the Community-law principle of proportionality?

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