CASE COMMENTS: STATE AIDS - TAX ADVICE CENTRES - STATE COMPENSATION
Exclusive right: The ECJ holds that a remuneration paid to tax assistance centres constitutes State aid (Calafiori)
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The Court of Justice of the EC considers that a remuneration received by the Italian tax assistance centres constitutes State aid
– ECJ, 30 March 2006, Servizi Ausiliari Dottori Commercialisti, Case C-451/03
This preliminary ruling concerns both Articles 43 EC and 49 EC and the rules on State aid. With regard to the latter, the Court must interpret the concept of State aid in the light of Italian legislation providing for the payment by the State to tax assistance centres (CAF) of compensation for the exclusive performance of certain tax consultancy activities. The Court then applied the principles of its Altmark judgment on compensation for the costs of a public service obligation (ECJ, 24 July 2003, Case C- 280/00, ECR p. I-7747).
The facts of the case illustrate the diversity of situations that may raise State aid issues. An Italian notary was called upon to register in the Milan
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