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 EU Court of Justice for a preliminary ruling (Maricoltori Alto Adriatico)

Belotti, Gianluca

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17 Feb 2006

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 EU Court of Justice for a preliminary ruling (Maricoltori Alto Adriatico)

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Reference

Italian Supreme Court, Maricoltori Alto Adriatico, Case No. 3525, 17 February 2006 (Italian)

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. Mr. F.M. was a member of the cooperative “Maricoltori Alto Adriatico”. He sought to benefit from the cooperative's tax relief regime but, according to the Italian's policy control, he actually operated in the fish market as an individual entity. Mr. F.M. brought an action before the fiscal Commission of first instance, claiming that it was not possible to deny the validity of the cooperative's qualification without the obligatory Department for Work and Pensions' opinion (in the role of vigilance

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Gianluca Belotti
EUJUS (Rome)

Italy 16 contributions 27664 visits

Quotation

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 EU Court of Justice for a preliminary ruling (Maricoltori Alto Adriatico), 17 February 2006, e-Competitions Tax rulings, Art. N° 28522

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