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 presumed when certain conditions, set out by law, are fulfilled. In the event of a dispute over the not-for-profit nature of a cooperative society, the Department for Work and Pensions is competent authority tasked with giving a formal opinion. The Revenue Tax Agency served notice of an inquiry to the cooperative society on the income of legal
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The Italian Supreme Court refers for a preliminary ruling to the EU Court of Justice the question of whether Italian tax relief measures for cooperative societies constitute State aid within Art. 87 EC (Famiglia Coop Agricola Carli Albino)
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