Order of the Court (Eighth Chamber) of 29 March 2012

Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Safilo Spa

Reference for a preliminary ruling — Corte Suprema di Cassazione — Corporation tax — National legislation providing for a rate of tax on company dividends differing according to the situation of the company seat — Commercial transaction involving companies resident in Italy and companies resident elsewhere — Decision by the authorities to treat as applicable the tax due in the case of the companies resident outside Italy — Meaning of abuse of rights, as defined in Case C‑255/02 Halifax and Others — Whether applicable to unharmonised domestic taxes such as direct taxes.

Article 104(3), first subparagraph, of the Rules of Procedure — Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non‑discrimination — State aid — Obligation to ensure the effective application of European Union law

Case C 529/10

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)