Gianluca Belotti

EUJUS Law Firm (Rome)
Managing and founding partner

Gianluca Belotti is a lawyer with over 25 years of experience in Antitrust, Competition Law, Competition Economics, State Aid, Antidumping, EU Law and Regulated Industries. Before opening its own law firm ( in June 2014, he was partner and Head of the EU and Competition practice at Hogan Lovells ( for more than 7 years in Rome and partner at SJ Berwin (now King & Wood Mallesons SJ Berwin, for the start-up of the Firm in Milan in 2006-2007. Previously, he led the EU & Antitrust department at Chiomenti ( in Brussels. Before going to private practice Gianluca spent 10 years at the European Commission, where he was mainly in charge of merger control, cartel investigations and state aid cases in at DG Competition ( ). At EUJUS, Gianluca regularly represents industrial clients in contentious and non-contentious EU competition cases as well in cases involving the free movement of goods and capital. He has also acted for various NGOs in connection with investigations run by the European Anti-Fraud Office (OLAF). Gianluca has acted for important Italian and international clients before the European Court of First Instance in Luxembourg as well as before national courts and is familiar with proceedings at both the European Court of Justice and the European Commission. Gianluca has advised some of the largest Italian trade associations on antitrust risk and also advises local authorities on how to grant state aid in compliance with EU regulations. Gianluca has also advised some leading companies in a variety of different sectors in EU related issues on free movement of goods, capital and excise duties.


26623 Bulletin

Gianluca Belotti An Italian Court holds that the decision of the EC Commission to open a formal investigation procedure on the same State aid measure at stake before national courts, is not per se sufficient to prove the fumus boni iuris to grant interim relief (AirOne)


Factual background The Court, in line with its previous judgment of 9 September 2008 (Case of the Court of first instance of Sassari Alghero, 09 September 2008, on the same issue), rejected the claims made by AirOne asking for a declaration of unlawful State aid granted to Ryanair and for an (...)

Gianluca Belotti The Italian Supreme Court refers for preliminary ruling to the ECJ the question of whether Italian tax relief measures for cooperative societies constitute State aid within Art. 87 EC (Famiglia Coop Agricola Carli Albino)


Factual background Under Italian tax rules, cooperative societies benefit from significant fiscal reliefs. The ability to benefit from the reliefs is dependant upon the not-for-profit nature of the activity performed by the cooperative. Similarly to tax purposes, the not-for-profit nature is (...)

Gianluca Belotti The Italian Council of State annuls a Ministerial Decree providing for annual contributions in favour of traders of fertilisers on the grounds that it constitutes unlawful State aid, non notified, and for which the EC Commission opened the formal investigation procedure (Federchimica, Confagricoltura, Compag)


Factual background Article 123, paragraph 1, letter a) of Law No. 388/2000 (Italian Budget Law 2001) imposed - inter alia - on all traders of fertilisers the obligation to pay, starting from 2001, an annual contribution equal to 2% of their revenues. Such contribution was intended to finance a (...)

Gianluca Belotti An Italian Court applies the EC Commission decision declaring a reduction in social security contributions incompatible and ordering their recovery from the beneficiary, although the Commission never denied that the tax benefit would also confer advantages to the transferring company and rejects the argument related to the legitimate expectations principle (Brandt Italia)


Factual background Brandt Italia S.p.A. objected to two different tax bills and summoned INPS-SCCI and the company responsible for the tax collection to the Court of first instance of Brescia. The related proceedings were joined and consequently the Court took a single decision. Brandt Italia, (...)

Gianluca Belotti The Italian Supreme Court annuls a decision of the regional tax Commission which granted tax benefits on the grounds that it constituted unlawful State aid and oders its recovery (Amato Law on public banking system)


Factual background Law No. 218/90 (the so called “Amato Law”) provided for tax benefits in relation to restructuring operations in the public banking system. The defendant claimed that Law No. 218/90 applied to the specific circumstances in which its company was active and subsequently claimed a (...)

Gianluca Belotti The Italian Constitutional Court holds that a regional tax provision could potentially impose a selective tax burden on non-resident undertakings and therefore constitute unlawful State aid for undertakings domiciled for tax purposes in the region (Region of Sardinia)


Factual background The President of the Council of Ministers (“PCM”) sought a declaration of unconstitutionality in respect of certain provisions contained in Law No. 4 of the Region of Sardinia of 11 May 2006, (Miscellaneous provisions on revenue, reclassification of costs, social policy and (...)

Gianluca Belotti An Italian tax commission holds, pursuant to an EC Commission decision, that the tax exemption in favour of public utilities with a majority public capital holding constituted unlawful State aid and should be recovered with interest and with no discretionary power on the part of the local administration (Tax Commission of Modena)


The Tax Commission recalled the Commission Decision 2003/193/EC concerning alleged State aid granted by Italy in the form of tax exemptions and access to subsidised loans to various public utilities. With regard to the national legal background the Commission pointed out that in Italy (...)

Gianluca Belotti The Italian Constitutional Court dismisses State aid claim on the grounds that the provisions of measures to combat tax evasion is not selective and so cannot be qualified as State aid (Regione Toscana, Emilia Romagna, Sicilia, Piemonte, Campania)


Factual background In five separate applications, Tuscany, Sicily, Piedmont, Campania and Emilia-Romagna Regions (“the Regions”) questioned the constitutionality of certain Articles of Law No. 203 of 30 September 2005, converted into law, with amendments, by Law No. 248 of 2 December 2005 (...)

Gianluca Belotti An Italian lower Court refers to the Constitutional Court a preliminary ruling on the conformity with constitutional law of EC Reg. 695/1999 which sets up a different statute of limitation for the recovery of contributions constituting unlawful aid with respect to internal rules


Factual background The applicant was a company which had benefited from pension contribution breaks with respect to work and formation contracts (i.e. CFL, contratti di formazione e lavoro) between 1995 and 2001. The European Commission, through Decision No. 128/2000 of 11 May 1999, (...)

Gianluca Belotti The Court of First Instance of Rome confirms, pursuant to an EC Commission’s decision, the recovery of an unlawful aid and holds that the statute of limitation set forth by Art. 15 of EC Reg. 695/1999 is also applicable to the recovery sought by national public bodies (Ericsson Telecomunicazioni)


Factual background The applicant was a major company in the telecommunications sector, and had benefited from pension contribution breaks with respect to work and formation contracts (i.e. CFL, contratti di formazione e lavoro) between 1995 and 2001. The European Commission, through Decision (...)

Gianluca Belotti The Regional Administrative Court of Piedmont holds that the decisions of local authorities to confer the management of the service without any invitation to tender do not breach State aid rules if specific conditions are met (Municipality of San Mauro Torinese)


Factual background The applicant was a municipality located in the Region of Piedmont. Pursuant to Regional Law No. 24/2002, providing that the waste disposal service shall be managed by means of compulsory consortia managed by Municipalities, the applicant joined the Consorzio di Bacino 16 (...)

Gianluca Belotti The Regional Administrative Court of Sardigna holds that when the EU Commission declares an aid to be incompatible, the unlawful aid should be recovered notwithstanding the fact that the national law that provided for the measure has not been repealed (Sardegna Lines)


Factual background The applicant was a company active in the sector of water transport. On 22 July 1992 Credito Industriale Sardo S.p.A. (C.S.I.), one of the major banks of Sardinia, granted the applicant an subsidised loan under Regional Law no. 20/1951. However, the European Commission, (...)

Gianluca Belotti The Italian Supreme Court rules that provisions on tax breaks are of strict interpretation and not subject to be extended to cases different than the one ruled, the extension otherwise constituting State aid within the meaning of Art. 87 EC (TRA.IN)


Factual background Legislative Decree No. 446/1997 introduced a Regional tax on production activities. The provisions regarding the estimate assessment of the Regional taxation regime have been subject to multiple amendments which have created doubts over whether specific requirements would be (...)

Gianluca Belotti An Italian administrative court does not excludes, prima facie, that a law providing for the reduction of the airport charges in favour of air carriers could infringe Art. 87 EC on the ground that even general measures could be regarded as selective if they confer an advantage only to specific undertakings (Alitalia)


Factual background The Court assessed the applicant’s request for an interim injunction in relation to the annulment of several administrative provisions (Guidance Provision by the Ministry of Infrastructure and Transportation of December 30, 2005 and ENAC Notes 4071 and 4072 of January 20, (...)

Gianluca Belotti The Italian Supreme Court holds that a cooperative societies’ tax break should be qualified as a State aid because it involves a lower tax income into the public budget and refers the case to the ECJ for a preliminary ruling (Maricoltori Alto Adriatico)


Factual background Under Italian tax rules, cooperative societies benefit from significant tax exemptions. After an inspection of the Italian tax policy, the local tax office of Monfalcone decided that Mr. F.M.’s individual income tax return, for the years 1984, 1985 and 1986, was inaccurate. (...)

Gianluca Belotti The Court of First Instance of Roma admits State aid claim and grants interim relief prohibiting an undertaking - having received conditional clerance for State aid - to participate to a public tender for acquiring its competitor (AirOne/Alitalia)


Factual background Alitalia, after having received rescue aid, granted by the Italian Government and authorized by the European Commission, has participated in a public tender to acquire its competitor Volare. AirOne, competitor of Alitalia, brought a claim requesting the Court of First (...)

Send a message