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Court of Justice of the European Union · Judgment

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

Decided
2012-03-29
ECLI
ECLI:EU:C:2012:184
CELEX
62010CJ0417
Finality
Final, the decision cannot be appealed

The court's own keywords

Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non-discrimination — State aid — Obligation to ensure the effective application of European Union law.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit