27.7.2015
EN
Official Journal of the European Union
C 245/5
Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 28 April 2015 — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino
(Case C-194/15)
(2015/C 245/07)
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Torino
Parties to the main proceedings
Applicants: Véronique Baudinet, Adrien Boyer, Pauline Boyer, Edouard Boyer
Defendant: Agenzia delle Entrate — Direzione Provinciale I di Torino
Question referred
Do Articles 63 and 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State under which, when a resident of that State, a shareholder in a company established in another Member State, receives dividends taxed in both States, that double taxation is not remedied by the grant in the State of residence of a tax credit at least equal to the amount of tax paid in the State of the distributing company?
Full & Egal Universal Law Academy