The EU Commission finds that the Italian real estate tax exemption granted to non-commercial entities carrying out social, welfare, health and religious services does not constitute State aid in the meaning of Article 107(1) TFEU (Italian IMU exemption)

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 (Testo Unico

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Phedon Nicolaides, The EU Commission finds that the Italian real estate tax exemption granted to non-commercial entities carrying out social, welfare, health and religious services does not constitute State aid in the meaning of Article 107(1) TFEU (Italian IMU exemption), 19 December 2012, e-Competitions December 2012, Art. N° 54654

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