CJEU – Recent Developments in Direct Taxation 2019
1. Aufl. 2020
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1. S. 82The Cadeddu case
1.1. Introduction
The first section of this chapter analyses case C-667/17 (Cadeddu), decided by the Court of Justice of the European Union (“CJEU” or “Court”) on 19 December 2018, which concerned a request for a preliminary ruling on the interpretation of Article 2(4) and Article 80 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999.
The decision was rendered upon a request made in the context of proceedings between, on the one hand, Ms. Francesca Cadeddu and, on the other hand, the Italian Tax Authorities, the Autonomous Region of Sardinia and the Regional Employment Agency of Sardinia. The proceedings concerned the application of a withholding tax to the amount awarded to Ms. Cadeddu under a study grant.
The case was decided by the CJEU without obtaining an opinion from the Advocate General.
1.2. Applicable law
Article 80 of Council Regulation (EC) No 1083/2006 provides that:
“Member States shall satisfy themselves that the bodies responsible for making the payments ensure that thebeneficiariesreceiv...