CASE COMMENTS: STATE AID - EUROPEAN UNION - MUNICIPAL PROPERTY TAX - CONCEPT OF AID - SGEI

SGEI: The Court of Justice of the European Union rules that constitutes aid a national measure which requires agents responsible for collecting municipal property tax to hold a postal current account to collect that tax from the taxpayers and to pay a commission for the management of that current account (Poste Italiane / Riscossione Sicilia)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The national disputes leading to the references for preliminary rulings in question concern a request for payment of fees sent by Poste Italiane to two concessionaires responsible for collecting a municipal property tax (l'imposta comunale sugli immobili, ['ICI']) for the management of their current accounts, on the basis of the combined application of two national measures Background On the one hand, a provision of Law No 662 on measures to rationalise public finances allows Poste Italiane to set fees to be paid by the holders of postal accounts. On the other hand, a legislative decree No 504/1992 obliges taxpayers to pay into these postal accounts the

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Authors

  • Sheppard, Mullin, Richter & Hampton (Brussels)
  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Richard Masquelier, SGEI: The Court of Justice of the European Union rules that constitutes aid a national measure which requires agents responsible for collecting municipal property tax to hold a postal current account to collect that tax from the taxpayers and to pay a commission for the management of that current account (Poste Italiane / Riscossione Sicilia), 3 March 2021, Concurrences N° 2-2021, Art. N° 100551, pp. 131-132

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