INHALT

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