Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 19 June 2019 — UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate
(Case C-478/19)
Language of the case: Italian
Referring court
Corte suprema di cassazione
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)?
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