The European Commission finds that the Italian real estate tax exemption granted to non-commercial entities carrying out social, welfare, health and religious services does no constitute state aid in the meaning of Article 107(1) TFEU

Article published on Lexxion State Aid Blog.

Part II: Non-commercial activities and absolute impossibility to recover incompatible aid* Commission Decision 2013/284 on municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy [SA.20829] [1] This decision concerns three measures: i) Exemption from the municipal tax on real estate for real estate used by non-commercial entities and intended for social assistance, welfare, health, cultural, educational, recreational, accommodation, sports and religious activities (Imposta Comunale Sugli Immobili, ICI). ii) Exemption from municipal tax for non-commercial entities performing specific activities (Imposta Municipale Propria, IMU). iii) Tax exemption for ecclesiastical institutions and amateur sports clubs

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Phedon Nicolaides, The European Commission finds that the Italian real estate tax exemption granted to non-commercial entities carrying out social, welfare, health and religious services does no constitute state aid in the meaning of Article 107(1) TFEU, 19 December 2012, e-Competitions Bulletin December 2012, Art. N° 54654

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