Autore
Elefante, Carmela

Titolo
Esenzioni fiscali ed aiuti di Stato: il recupero dell'Ici sugli immobili degli enti ecclesiastici tra difficoltà e impossibilità
Periodico
Quaderni di diritto e politica ecclesiastica
Anno: 2018 - Fascicolo: 3 - Pagina iniziale: 765 - Pagina finale: 787

The article focuses on the recent decision of the Court of Justice of the European in the case of the Italian law which granted to non-profit organizations and religious entities performing specific activities an exemption from the municipal real estate tax called "ICI". In 2012, the European Commission concluded that these exemptions were incompatible with the European rules on State aid but it has not ordered Italy to recover the aid form the beneficiaries. In its recent decision, the Court of Justice of the European Union has recognized that the decision of the Commission was not justified. Instead, the Court has confirmed that the new Italian law on the taxation of real estate, in which "ICI" was replaced by "IMU", is in line with the EU's state aid rules. The Author analyzes the decision of the Court and dwells its ambiguous meaning and problematic outcomes.



SICI: 1122-0392(2018)3<765:EFEADS>2.0.ZU;2-
Testo completo: https://www.rivisteweb.it/download/article/10.1440/92426
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1440/92426

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