Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Corte suprema di cassazione – Corporation tax – National legislation providing for different rates of tax on the dividends of a company depending on where it is resident – Commercial transaction involving the participation of companies resident in Italy and companies established abroad – Decision of the authorities considering that the taxes payable were applicable in the case of the companies resident abroad – Concept of the abuse of rights as defined in Case C255/02 Halifax and Others – Whether applicable to non-harmonised domestic taxes such as direct taxes

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 107 : paragraph 36
• TFEU, Article 107 -P1 : paragraph 38
• TFEU, Article 267 : paragraph 46
• TFEU - Protocol No 3 -A23 : paragraph 20
• TEU, Article 4 -P3 : paragraphs 14, 15, 30, 33, 45, 47
• Court of Justice - Judgment C -415/93 : paragraph 19
• Court of Justice - Judgment C -66/02 : paragraphs 38, 39
• Court of Justice - Judgment C -255/02 : paragraphs 14, 30
• Court of Justice - Judgment C -196/04 : paragraph 31
• Court of Justice - Judgment C -524/04 : paragraph 31
• Court of Justice - Judgment C -425/06 : paragraphs 14, 30
• Court of Justice - Judgment C -487/06 : paragraphs 36, 40
• Court of Justice - Judgment C -42/07 : paragraph 20
• Court of Justice - Judgment C -U033/07 : paragraph 31
• Court of Justice - Judgment C -182/08 : paragraphs 25, 31
• Court of Justice - Judgment C -384/08 : paragraph 35
• Court of Justice - Judgment C -140/09 : paragraph 37
• Court of Justice - Judgment C -450/09 : paragraph 19

Operative part

• Interprets : TEU, Article 4 -P3

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 23/08/2010

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

29/03/2012

References

Publication in the Official Journal

Application: OJ C 288 from 23.10.2010, p.23

Judgment: OJ C 151 from 26.05.2012, p.5

Name of the parties

3M Italia

Notes on Academic Writings

1. Pistone, Pasquale: Italy: The 3 M Italia Case (C-417/10), ECJ - Recent Developments in Direct Taxation (Ed. Linde - Wien) 2010 p.123-139 (EN)
2. Berlin, Dominique: Ce n'est pas abuser que de mettre un terme à une procédure abusivement longue, La Semaine Juridique - édition générale 2012 nº 15 p.740 (FR)
3. Thomas, Edwin: Highlights & Insights on European Taxation 2012 nº 5 p.35 (EN)
4. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2012 nº 359 (NL)
5. Aubert, Michel ; Broussy, Emmanuelle ; Donnat, Francis: Chronique de jurisprudence de la CJUE. Respect du délai raisonnable, L'actualité juridique ; droit administratif 2012 p.996-997 (FR)
6. Simon, Denys: Portée en droit national, Europe 2012 Mai Comm. nº 5 p.177 (FR)
7. Derenne, Jacques: Application effective du droit de l’Union : La CJUE considère que le droit de l’Union et, en particulier, les règles en matière d’aides d’État ne s’opposent pas à l’application d’une disposition nationale qui prévoit la clôture des procédures pendantes devant la juridiction statuant en dernier ressort, moyennant le paiement d’une somme égale à 5 % de la valeur du litige, lorsque ces procédures ont pour origine un recours introduit en première instance plus de dix ans avant la date d’entrée en vigueur de cette disposition (3M Italia), Concurrences : revue des droits de la concurrence 2012 nº 3 p.169 (FR)
8. Zalasinski, Adam: The Principle of Prevention of (Direct Tax) Abuse: Scope and Legal Nature - Remarks on the 3M Italia Case, European Taxation 2012 p.446-454 (EN)
9. Zahm, Constanze: Die Erhebung direkter und indirekter Steuern gegen das Recht auf eine angemessene Verfahrensdauer, European Law Reporter 2012 p.145-147 (DE)
10. Nucera, Valeria: La Corte di giustizia si pronuncia sulla chiusura delle liti fiscali ultradecennali: la legislazione "condonistica" italiana torna di scena in Europa, Rassegna tributaria 2012 p.1600-1619 (IT)
11. Egger, Alexander: EuGH: Direkte Besteuerung - Einstellung von bei dem in Steuersachen letztinstanzlich entscheidenden Gericht anhängigen Verfahren - Rechtsmissbrauch - Art 4 Abs 3 EUV - Vom Vertrag garantierte Freiheiten - Diskriminierungsverbot - Staatliche Beihilfen - Verpflichtung, eine wirksame Anwendung des Unionsrechts zu gewährleisten, Zeitschrift für Beihilfenrecht 2012 p.221-226 (DE)
12. Martín Jiménez, Adolfo: Principios generales del derecho de la UE, libertades fundamentales y ayudas de estado – Sentencia del TJUE (Sala Cuarta) de 29 de marzo de 2012, Ministero dell’Economia e delle Finanze y Agenzia delle Entrate / 3M Italia SpA, Revista española de Derecho Financiero 2012 nº 155 p.235-238 (ES)
13. Szudoczky, Rita: 3M Italia: Tax Amnesty Aimed at Concluding Tax Litigation Prolonged for an Unreasonable Time Does Not Constitute State Aid, European State Aid Law Quarterly 2013 p.159-169 (EN)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte suprema di cassazione - Italy

Subject-matter

• Principles, objectives and tasks of the Treaties
  
• non-discrimination
  
• Taxation
  
• Competition
  
• - State aid
  

Provisions of national law referred to

legge 73/2010, art. 3, comma 2 bis decreto del Presidente della Repubblica 29/09/1973 n° 600, art. 27, comma 3, 37 bis, comma 3, et art 41 bis TUIR 917/1986, art. 14, comma 1 Costituzione, art. 53 et 111

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

quatrième chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Sharpston

Language(s) of the Case

• Italian
  

Language(s) of the Opinion

Information not available