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European Union
Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1 (C-148/04)
Judgment
V —The questions referred
B —The second question
2. Findings of the Court
(c)The complaint alleging infringement…
114

Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1 (C-148/04)

law://eu/cjeu/2004/c-148-04/para_114@2026-11-13

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Key facts

Court: Court of Justice · Second Chamber
Case: C-148/04 · ECLI:EU:C:2005:774
Decided: 15 Dec 2005
Procedure: Preliminary reference · referred by the Commissione tributaria provinciale di Genova (Italy)
Upheld as valid: Decision 2002/581
Applicant: Unicredito Italiano SpA
Defendant: Agenzia delle Entrate, Ufficio Genova 1
Rapporteur: C. Gulmann
Advocate General: C. Stix-Hackl
Bench: 5 judges
C.W.A. Timmermans, C. Gulmann, R. Schintgen, G. Arestis, J. Klučka
Language: Italian
Official: CURIA · EUR-Lex 62004CJ0148

Topics

History · 1 version

15 Dec 2005Reading

Judgment of 15 Dec 2005

114It would not be right to determine the amounts to be repaid in the light of various operations which could have been implemented by the undertakings if they had not opted for the type of operation which was coupled with the aid.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Interprets 3: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty; 2002/581/EC: Commission Decision of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy (Text with EEA relevance) (notified under document number C(2001) 3955)
Cited by 20: Eesti Pagar AS v Ettevõtluse Arendamise Sihtasutus and Majandus- ja Kommunikatsiooniministeerium (C-349/17); Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission (C-803/23); Região Autónoma da Madeira v European Commission (C-547/23); AZ and Federal Republic of Germany v European Commission (C-792/21 P); Região Autónoma da Madeira v European Commission (T-131/21); Società Navigazione Siciliana SCpA v European Commission (T-666/21); Portuguese Republic v European Commission (T-95/21); Fossil (Gibraltar) Limited v Commissioner of Income Tax (C-705/20)2 provisions; Fortischem a.s. v European Commission (T-121/15)2 provisions; Hungary v European Commission (T-20/17); Republic of Poland v European Commission (T-836/16, T-624/17); Fútbol Club Barcelona v European Commission (T-865/16)2 provisions; Presidenza del Consiglio dei Ministri v Fallimento Traghetti del Mediterraneo SpA (C-387/17); Stena Line Scandinavia AB v European Commission (T-631/15); Scandlines Danmark ApS and Scandlines Deutschland GmbH v European Commission (T-630/15); Scuola Elementare Maria Montessori Srl v European Commission, European Commission v Scuola Elementare Maria Montessori Srl and European Commission v Pietro Ferracci (C-622/16 P, C-623/16 P, C-624/16 P); Hellenic Republic v European Commission (T-314/15); Paul Vervloet and Others v Ministerraad (C-76/15); European Commission v Aer Lingus Ltd and Ryanair Designated Activity Company (C-164/15 P, C-165/15 P)2 provisions; European Commission v World Duty Free Group SA and Others (C-20/15 P, C-21/15 P)2 provisions
Cites 15: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Italian Republic and Sardegna Lines - Servizi Marittimi della Sardegna SpA v Commission of the European Communities (C-15/98, C-105/99); Kingdom of Spain v Commission of the European Communities (C-409/00); Hellenic Republic v Commission of the European Communities (C-278/00); Italian Republic v Commission of the European Communities (C-372/97); Hellenic Republic v Commission of the European Communities (57/86); French Republic v Commission of the European Communities (C-456/00); Ferring SA v Agence centrale des organismes de sécurité sociale (ACOSS) (C-53/00); 2002/581/EC: Commission Decision of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy (Text with EEA relevance) (notified under document number C(2001) 3955); Italian Republic v Commission of the European Communities (173/73); Philip Morris Holland BV v Commission of the European Communities (C-730/79); Daewoo Electronics Manufacturing España SA (Demesa) and Territorio Histórico de Álava - Diputación Foral de Álava v Commission of the European Communities (C-183/02 P, C-187/02 P); Kingdom of Belgium v Commission of the European Communities (C-75/97); Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty; Italian Republic v Commission of the European Communities (C-310/99)