Commission Decision (EU) 2023/2103 of 3 March 2023 on State aid SA.20829 (C 26/20... (32023D2103)
INHALT
Commission Decision (EU) 2023/2103 of 3 March 2023 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(2023) 1287)
- COMMISSION DECISION (EU) 2023/2103
- of 3 March 2023
- 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(2023) 1287)
- (Only the Italian text is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 2.
- SCOPE OF THIS DECISION
- 3.
- DESCRIPTION OF THE ICI EXEMPTION
- 4.
- GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 5.
- COMMENTS FROM THE ITALIAN AUTHORITIES AND INTERESTED THIRD PARTIES ON THE RECOVERY OF THE AID
- 5.1.
- Comments received before the Final Decision
- 5.2.
- Comments received after the Judgment
- 5.2.1.
- General remarks
- 5.2.2.
- Not all beneficiaries of the ICI exemption are undertakings or received an advantage that could distort competition
- 5.2.3.
- The rights of taxpayers and objective evidence
- 5.2.4.
- Tax and cadastral databases
- 5.2.5.
- The IMU declarations
- 5.2.6.
- Carrying out on-the-spot checks
- 5.2.7.
- Other sources of information
- 5.2.8.
- The expiry of record-keeping obligations
- 5.2.9.
- The identification of religious entities
- 5.2.10.
- Self-certification and self-declarations
- 5.2.11.
- A combination of the recovery methods
- 6.
- EXISTENCE OF UNLAWFUL AND INCOMPATIBLE AID
- 7.
- RECOVERY
- 7.1.
- Assessment
- 7.1.1.
- General remarks
- 7.1.2.
- Not all beneficiaries of the ICI exemption are undertakings or received an advantage that could distort competition
- 7.1.3.
- Rights of taxpayers and objective evidence
- 7.1.4.
- Tax and cadastral databases
- 7.1.5.
- IMU declarations
- 7.1.6.
- Carrying out on-the-spot checks
- 7.1.7.
- Other sources of information
- 7.1.8.
- The expiry of record-keeping obligations
- 7.1.9.
- The identification of religious entities
- 7.1.10.
- Self-certification and self-declarations
- 7.1.11.
- A combination of the recovery methods
- 7.2.
- Legitimate expectations
- 7.3.
- Scope of recovery
- 8.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
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