Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 20 October 2022 — Ente Cambiano Società cooperativa per azioni v Agenzia delle Entrate

(Case C-660/22)

(2023/C 24/38)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Appellant: Ente Cambiano Società cooperativa per azioni

Respondent: Agenzia delle Entrate

Question referred

Do Articles 63 et seq., 101, 102, 120 and 173 TFEU preclude national legislation which, like Article 2(3-ter) and (3-quater) of Decree-Law No 18 of 14 February 2016, converted, with amendments, by Law No 49 of 8 April 2016, in the version applicable ratione temporis, makes the payment of a sum equal to 20 % net assets as at 31 December 2015 a condition for the possibility for cooperative credit banks having net assets of over EUR 200 million as at 31 December 2015, instead of joining a group, transferring their banking business to a public limited company, including a newly established one, authorised to perform banking activities, by amending their articles of association so as to exclude the performance of banking activities and at the same time maintaining the mutuality clauses set out in Article 2514 of the Italian Civil Code, and providing the shareholders with services which serve to maintain the relationship with the transferee public limited company relating to training and information on savings issues and the promotion of assistance programmes?