Judgment of the Court (Tenth Chamber) of 19 December 2018.#Francesca Cadeddu v Agenzia delle Entrate - Direzione provinciale di Cagliari and Others.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari.#Reference for a preliminary ruling — Regulation (EC) No 1083/2006 — Article 2(4) — Concept of beneficiary — Article 80 — Prohibition on making a deduction or withholding sums paid — Other specific charge or charge with equivalent effect — Concept — Study grant co-financed by the European Social Fund — Treatment as income from employment — Retention on account of income tax increased by additional regional and municipal taxes.#Case C-667/17.