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25.2.2006 |
EN |
Official Journal of the European Union |
C 48/6 |
JUDGMENT OF THE COURT
(Second Chamber)
of 10 January 2006
in Case C-222/04: Reference for a preliminary ruling from the Corte suprema di cassazione in Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato, Cassa di Risparmio di San Miniato SpA (1)
(State aid - Articles 87 EC and 88 EC - Banks - Banking foundations - Meaning of ‘undertaking’ - Relief from direct tax on dividends received by banking foundations - Categorisation as State aid - Compatibility with the common market - Commission Decision 2003/146/EC - Determination of validity - Inadmissibility - Articles 12 EC, 43 EC and 56 EC - Principle of non-discrimination - Freedom of establishment - Free movement of capital)
(2006/C 48/11)
Language of the case: Italian
In Case C-222/04: reference for a preliminary ruling under Article 234 EC from the Corte suprema di cassazione (Italy), made by decision of 23 March 2004, received at the Court on 28 May 2004, in the proceedings between Ministero dell'Economia e delle Finanze and Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato, Cassa di Risparmio di San Miniato SpA — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, C. Gulmann (Rapporteur), R. Schintgen, R. Silva de Lapuerta and G. Arestis, Judges; F.G. Jacobs, Advocate General; M. Ferreira, Principal Administrator, for the Registrar, gave a judgment on 10 January 2006, in which it ruled:
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1. |
A legal person such as that in question in the main proceedings can, after an examination which it is for the national court to conduct, on account of the regime applicable to the period concerned, be treated as an ‘undertaking’ within the meaning of Article 87(1) EC, and, as such, subject at that period to the Community rules relating to State aid. |
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2. |
An exemption from retention on dividends such as that in question in the main proceedings can, after an examination which it is for the national court to conduct, be categorised as State aid within the meaning of Article 87(1) EC. |