2013/284/EU: Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/... (32013D0284)
2013/284/EU: Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (notified under document C(2012) 9461) Text with EEA relevance
- COMMISSION DECISION
- of 19 December 2012
- on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy
- (notified under document C(2012) 9461)
- (Only the Italian text is authentic)
- (Text with EEA relevance)
- (2013/284/EU)
- 1.
- PROCEDURE
- 2.
- DESCRIPTION OF THE MEASURES
- 2.1.
- Municipal real estate tax exemption for non-commercial entities
- 2.2.
- Article 149 of the Income Tax Code
- 3.
- GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 4.
- COMMENTS FROM THE ITALIAN AUTHORITIES AND THE INTERESTED THIRD PARTIES
- 4.1.
- Comments from the Italian authorities and the 78 interested parties
- 4.1.1.
- ICI: the specific activities carried on by non-commercial entities cannot be considered economic activities
- 4.1.2.
- ICI: the measure is justified by the logic of the Italian taxation system
- 4.1.3.
- The classification of the measure as existing aid
- 4.1.4.
- Compatibility
- 4.1.5.
- Legitimate expectation
- 4.1.6.
- Article 149 TUIR
- 4.2.
- Comments from the two interested parties
- 4.3.
- Observations of the Italian authorities on the comments from third parties
- 5.
- THE NEW LEGISLATION ON MUNICIPAL REAL ESTATE TAX
- 5.1.
- Description of the new municipal real estate tax: IMU
- 5.2.
- Comments from the two interested parties on the IMU law
- 5.3.
- Observations from the Italian authorities on the comments from the two interested parties
- 6.
- ASSESSMENT
- 6.1.
- The classification of non-commercial entities as undertakings
- 6.2.
- The ICI exemption
- 6.2.1.
- State resources
- 6.2.2.
- Advantage
- 6.2.3.
- Selectivity
- a)
- Reference system
- b)
- Departure from the reference system
- c)
- Justification by the nature and general scheme of the tax system
- 6.2.4.
- Effects on trade between Member States and distortion of competition
- 6.2.5.
- Conclusion on the classification of the contested measure
- 6.2.6.
- Classification of the measure as new aid
- 6.2.7.
- Compatibility
- 6.3.
- Article 149(4) TUIR
- 6.4.
- The IMU exemption
- 6.5.
- Recovery
- 6.5.1.
- Legitimate expectation
- 6.5.2.
- Exceptional circumstances: absolute impossibility of recovery
- 7.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- ANNEX 1
- LIST OF THE INTERESTED THIRD PARTIES THAT SUBMITTED COMMENTS ON THE DECISION INITIATING THE PROCEDURE
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