Judgment_paragraph 31 · Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v 3M Italia SpA (C-417/10)

31It must be observed, next, that the documents in the case likewise do not show that the application of a national provision entailing a restriction of one of the freedoms guaranteed by the FEU Treaty and the possible justification of such a restriction on the ground of the need to prevent abusive practices are at issue in the main proceedings. Consequently, the Court’s case-law on abuse of rights in the field of direct taxation, deriving in particular from Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995, Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-2107, Case C-330/07 Jobra [2008] ECR I-9099 and Glaxo Wellcome, is not relevant either.

Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v 3M Italia SpA (C-417/10)

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