On 23 July 2008, reference was made to the European Court of Justice (ECJ) by the Commissione Tributaria Redionale (Italy) for a preliminary ruling in the case General Beverage Europe B.V. v. Agezania Delle Entrte – Ufficio di Alba (C-339/08). The national court requested the ECJ to answer the following questions: "Whether the withholding tax levied on the dividend adjustment constitutes withholding tax on profits prohibited under Article 5 of Directive 90/435/EEC; Whether the protective clause referred to in Article 7(2) of that Directive applies, in particular whether Article 7(2) of Directive 435/90/EEC of 23 July 1990 must be interpreted...