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Anjum Shabbir
10th January 2020
Competition & State Aid Tax

State Aid: Commission launches procedure over corporate taxation of Italian port authorities

The Official Journal has today published the Commission’s letter of 15 November 2019, notifying Italy of its decision to initiate an Article 108(2) TFEU procedure, as a result of the Italian corporate income tax exemption applicable to Italian port authorities.

The Commission adopted a decision proposing appropriate measures on 8 January 2019 which the Italian authorities rejected.

According to the Commission, “the non-subjection of Italian port authorities to corporate income tax contradicts the guiding principles of the Italian corporate tax system, whereby income from economic activities is normally subject to corporate income tax in Italy. Neither the fact that port authorities are entrusted with the exercise of certain public powers, nor the fact that the port’s activities contribute to the general public interest (regional development) is sufficient to exclude a measure from State aid scrutiny, to the extent that it concerns income from economic activities.”

Further information is available here:


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