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8.10.2011   

EN

Official Journal of the European Union

C 298/12


Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes

(Case C-380/11)

2011/C 298/23

Language of the case: French

Referring court

Tribunal administratif

Parties to the main proceedings

Applicant: DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C.

Defendant: Administration des contributions directes

Question referred

Is Article 49 of the Treaty on the Functioning of the European Union to be interpreted as precluding a measure, such as that governed by Paragraph 8a of the Law on capital tax of 16 October 1934, as amended, subparagraph 1 of which makes the grant of a reduction in capital tax conditional upon remaining liable to Luxembourg capital tax for the next five tax years?