Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia (Italy) lodged on 6 September 2018 — Société Générale S.A. v Agenzia delle Entrate — Direzione Regionale Lombardia Ufficio Contenzioso

(Case C-565/18)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale per la Lombardia

Parties to the main proceedings

Appellant: Société Générale S.A.

Respondent: Agenzia delle Entrate — Direzione Regionale Lombardia Ufficio Contenzioso

Question referred

Should Articles 18, 56 and 63 TFEU preclude national legislation from charging a tax on financial transactions — irrespective of the State of residence of the financial market participants and the intermediary — which is payable by the counterparties to the transaction and consists of a fixed amount which rises incrementally in ranges of trading values and which varies according to the type of instrument traded and the value of the contract, and which is due by virtue of the fact that the taxable transactions concern the trading of a derivative based on a security issued by a company resident in the State imposing that tax?

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