Italy: Cadeddu (C-667/17); HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18)

The chapter deals with a decision issued by the CJEU (Cadeddu) and two pending cases (HB v INPS and IC v INPS; Société Génerale) dealing with the application of EU primary and secondary law in the filed of direct taxation. With regard to Cadeddu, the analysis is purported at testing the reasoning underlying the decision of the Court against the generally accepted rules of interpretation applicable to EU law and the previous case law of the CJEU. With regard to the two pending cases, the chapter aims at proving readers with a possible outcome thereof, based on the prior decisions of the Court in similar cases and the general principles of EU law.