Judgment_paragraph 46 · P. Ferrero e C. SpA v Agenzia delle Entrate - Ufficio di Alba and General Beverage Europe BV v Agenzia delle Entrate - Ufficio di Torino 1 (C-338/08, C-339/08)

46Next, although, as can be seen from its title, the bilateral convention pursues the objective of preventing double taxation in the area of tax charged on income and capital, the withholding tax at issue in the cases in the main proceedings could be regarded as within the scope of Article 7(2) of the Directive only if, first, the bilateral convention contained provisions intended to eliminate or mitigate the economic double taxation of dividends and, secondly, the charging of that withholding tax was not such as to cancel out the effects thereof (see, inter alia, on the latter condition, Océ van der Grinten, paragraph 87), a matter which it would be for the referring court to assess.