Request for a preliminary ruling from the Commissione tributaria provinciale di Roma in the case Bisignani.
In so far as they permit the retention in national law of restrictions, in force at 31 December 1993, of movements of capital from or to third countries, in order to prevent potential losses of revenue for the Member States and permit the gathering of evidence of the irregularity or illegality of transactions that appear to be incompatible with, or in breach of, tax legislation and, on the basis of the principles of subsidiarity and proportionality under Article 5 of the Treaty on European Union, distinguishing between taxpayers who do not find themselves in the same situation as regards their place of residence or as regards the place where their capital is invested, do Article 64 TFEU, in conjunction with the preceding Article 63 and subsequent Article 65 thereof, as well as Council Directive 2011/16/EU, preclude national provisions that, in accordance with Article 9(1)(c) and (d) of Law No 97 of 6 August 2013 (European Law 2013), at least as interpreted by both parties, definitively abolished (rather than reframed) the tax offence established and penalised under Articles 4 and 5 of Decree-Law No 167 of 28 June 1990, converted, with amendments into Law No 227 of 4 August 1990, without, moreover, distinguishing the various cases of capital movement between Member States of the Union from those between the latter and States or territories with preferential tax regimes?
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