INHALT

Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 — 2019/C (ex 2018/E) which Italy implemented —Corporate Taxation of Ports in Italy (Only the Italian version is authentic) (Text with EEA relevance)

COMMISSION DECISION (EU) 2021/1757
of 4 December 2020
on the aid scheme SA.38399 — 2019/C (ex 2018/E) which Italy implemented —Corporate Taxation of Ports in Italy
(Only the Italian version is authentic)
(Text with EEA relevance)
1.
PROCEDURE
2.
DESCRIPTION OF THE INVESTIGATED MEASURE AND CONTEXT OF THE INVESTIGATION
2.1
Organisation and Regulation of Ports in Italy
2.1.1
Law 84/1994 and the establishment of Port System Authorities
2.1.2
The tasks of Port System Authorities and the Maritime Authority
2.1.3
Financial resources of Port System Authorities
2.1.4.
Port operations (Article 16 of the Law 84/1994)
2.1.5.
Concessions for the land areas and docks (Article 18 of Law 84/1994)
2.2.
The System of Corporate Income Taxation in Italy and the Exemption for PSA
2.2.1.
Taxable persons (Articles 73 and 74 TUIR)
2.2.2.
Taxable income
2.2.3.
Taxable period
2.2.4.
Rates
2.2.5.
The taxation of Port System Authorities in Italy
2.3.
Grounds for initiating the procedure
3.
COMMENTS FROM ITALY AND INTERESTED PARTIES
3.1.
General comments
3.2.
Undertakings/economic activities
3.2.1.
Non-economic activities performed in the public interest
3.2.2.
Concessions not carried out for profit
3.2.3.
Concession fees are not market prices
3.2.4.
The economic component of concession fees
3.3.
State resources
3.4.
Selectivity
3.5.
Distortion of competition and effect on trade
4.
ASSESSMENT
4.1.
Existence of State aid under Article 107(1) of the Treaty
4.1.1.
The presence of undertakings
4.1.1.1. The concept of undertaking
4.1.1.2. PSA carry out economic and non-economic activities
4.1.1.3. Absence of profit motive not sufficient to rule out classification as undertaking
4.1.1.4. The setting of fees by law does not exclude the existence of an economic activity
4.1.1.5. Economic incentives
4.1.1.6. Fees are no taxes
4.1.1.7. Economic activities of PSA are not ancillary activities
4.1.1.8. Legal monopoly not sufficient to consider activities of PSA as non-economic
4.1.1.9. Conclusion
4.1.2.
The use of State resources and imputability to the State
4.1.3.
Advantage
4.1.4.
Distortion of competition and effect on trade
4.1.4.1. Existence of competition and competitive markets
4.1.4.2. Distortion of competition
4.1.4.3. Effect on trade
4.1.5.
Selectivity of the measure
4.1.5.1. Reference framework
4.1.5.2. Derogation
4.1.5.3. Justification by the logic of the system
4.1.5.4. Conclusion
5.
COMPATIBILITY
5.1.
Article 93 of the Treaty
5.2.
Article 107(2) and Article 107(3) of the Treaty
5.3.
Article 106(2) of the Treaty
6.
CONCLUSION
7.
EXISTING AID
8.
CONCLUSION
Article 1
Article 2
Article 3
Article 4