Judgment of the Court (Tenth Section) of 19 December 2018.#Francesca Cadeddu v Revenue Agency - Provincial Directorate of Cagliari and others.#Reference for a preliminary ruling - Regulation (EC) no. 1083/2006 – Article 2, point 4 – Concept of 'beneficiary' – Article 80 – Prohibition on applying a deduction or withholding from the amounts paid – Other specific charge or with equivalent effect – Concept – Scholarship co-financed by the Social Fund European Union - Assimilation to employee income - Withholding as an advance on income tax, increased by the regional surcharge and the municipal surcharge.#Case C-667/17.

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Official record CELEX 62017CJ0667 from European Union at Court of Justice of the European Union. Dated 19 December 2018. Status: decided.

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• Sentenza della Corte (Decima Sezione) del 19 dicembre 2018.#Francesca Cadeddu contro Agenzia delle Entrate - Direzione provinciale di Cagliari e a.#Rinvio pregiudiziale – Regolamento (CE) n. 1083/2006 – Articolo 2, punto 4 – Nozione di «beneficiario» – Articolo 80 – Divieto di applicare una detrazione o trattenuta sugli importi versati – Altro onere specifico o con effetto equivalente – Nozione – Borsa di studio cofinanziata dal Fondo sociale europeo – Assimilazione ai redditi di lavoro dipendente – Ritenuta a titolo di acconto dell’imposta sui redditi, maggiorata dell’addizionale regionale e dell’addizionale comunale.#Causa C-667/17.

  judgment · IT · 19 December 2018

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