Comunicaciones al DO nº C-667/17 of Tribunal de Justicia, Sala Décima, January 26, 2018
Resolution Date | January 26, 2018 |
Issuing Organization | Sala Décima |
Decision Number | C-667/17 |
Petición de decisión prejudicial planteada por la Commissione Tributaria Provinciale di Cagliari (Italia) el 24 de noviembre de 2017 - Francesca Cadeddu / Agenzia delle Entrate - Direzione provinciale di Cagliari y otros
(Asunto C-667/17)
Lengua de procedimiento: italiano
Órgano jurisdiccional remitente
Commissione Tributaria Provinciale di Cagliari
Partes en el procedimiento principal
Demandante: Francesca Cadeddu
Demandada: Agenzia delle Entrate - Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna - Agenzia regionale per il lavoro
Cuestión prejudicial
¿Deben interpretarse el artículo 80 del Reglamento (CE) n.º 1083/2006 del Consejo de la Unión Europea, 1 así como el artículo 2, número 4, del mismo Reglamento, en el sentido de que se oponen a una norma como la prevista en el artículo 50, apartado 1, letra c), del D.P.R. (Decreto del Presidente de la República) n.º 917, de 22 de diciembre de 1986, conforme al cual se equiparan a los rendimientos del trabajo por cuenta ajena «c) las cantidades pagadas por cualquier persona en concepto de beca de estudios, subsidio, premio o ayuda con fines de estudios o formación profesional, si el beneficiario no tiene una relación de trabajo por cuenta ajena con el pagador», por lo que quedan sujetas al régimen general de...
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