Language of document :

Request for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 28 May 2019 — Blumar SpA v Agenzia delle Entrate

(Case C-415/19)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Appellant: Blumar 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?