The preliminary ruling reference (C-194/15) from the Provincial Tax Court of Turin raises the issue of compatibility with the free movement of capital (set forth in Articles 63 and 65 of the Treaty on the Functioning of the European Union) of the Italian tax regime applicable to inbound dividends received by Italian resident individuals holding qualifying participations in companies resident of other Member States (i.e. France in the case at hand). This paper is aimed at providing an overview of the issues raised by the preliminary ruling. In this respect, it first illustrates the facts as well as the relevant domestic legislation. Furthermore, it reports the issue raised by the Provincial Tax Court of Turin and, in the last section, it contains an analysis on what could be the position of the Court of Justice of the European Union with regard to the preliminary ruling of the Provincial Tax Court of Turin.

Maisto, G., Italy: C-194/15; Baudinet and Others, in Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (ed.), CJEU Recent developments in direct taxation, Linde Verlag, Wien 2015: 97- 105 [http://hdl.handle.net/10807/95556]

Italy: C-194/15; Baudinet and Others

Maisto
2015

Abstract

The preliminary ruling reference (C-194/15) from the Provincial Tax Court of Turin raises the issue of compatibility with the free movement of capital (set forth in Articles 63 and 65 of the Treaty on the Functioning of the European Union) of the Italian tax regime applicable to inbound dividends received by Italian resident individuals holding qualifying participations in companies resident of other Member States (i.e. France in the case at hand). This paper is aimed at providing an overview of the issues raised by the preliminary ruling. In this respect, it first illustrates the facts as well as the relevant domestic legislation. Furthermore, it reports the issue raised by the Provincial Tax Court of Turin and, in the last section, it contains an analysis on what could be the position of the Court of Justice of the European Union with regard to the preliminary ruling of the Provincial Tax Court of Turin.
Inglese
CJEU Recent developments in direct taxation
9783707335316
Linde Verlag
Maisto, G., Italy: C-194/15; Baudinet and Others, in Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (ed.), CJEU Recent developments in direct taxation, Linde Verlag, Wien 2015: 97- 105 [http://hdl.handle.net/10807/95556]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/95556
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