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PARALLEL TEXTS
Aiuti di Stato: la Commissione ritiene incompatibile con la normativa dell’Unione l’esenzione dall’ICI per gli enti non commerciali e autorizza le esenzioni modificate previste dall’IMU
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-12-1412_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-12-1412_it.htm
Data documento: 19-12-2012
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State aid: Commission finds Italian ICI real estate tax exemptions for non-commercial entities incompatible and clears amended exemptions under new IMU law
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Aiuti di Stato: la Commissione ritiene incompatibile con la normativa dell’Unione l’esenzione dall’ICI per gli enti non commerciali e autorizza le esenzioni modificate previste dall’IMU
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The European Commission has found that the former Italian system of municipal real estate tax exemptions granted to non-commercial entities for specific purposes (ICI) between 2006 and 2011 was incompatible with EU state aid rules.
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La Commissione europea ha giudicato incompatibili con le norme dell’UE in materia di aiuti di Stato le esenzioni concesse agli enti non commerciali per fini specifici, previste dal 2006 al 2011 dal regime italiano di imposte comunale sugli immobili (ICI).
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After the Commission opened an in-depth investigation in October 2010 (see IP/10/1319), Italy amended the system and has now adopted a new municipal real estate tax law (IMU), which does not involve state aid since exemptions will only apply to premises where non-economic activities are carried out.
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Da quando la Commissione ha avviato un'indagine approfondita nell'ottobre 2010 (cfr.IP/10/1319), l'Italia ha modificato il sistema ed ha adottato una nuova normativa in materia di imposta municipale sugli immobili (IMU) che non comporta la presenza di aiuti di Stato in quanto le esenzioni si applicano solo agli immobili in cui si svolgono attività non economiche.
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The Commission has therefore closed its investigation.
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La Commissione ha quindi chiuso l'indagine.
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Joaquín Almunia, Commission Vice President in charge of competition policy said:
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Joaquín Almunia, Vicepresidente della Commissione europea e Commissario responsabile per la Concorrenza, ha dichiarato:
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"Non-profit entities play an important social role, which is reflected in the Italian real estate tax regime.
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"Gli enti senza scopo di lucro svolgono un ruolo sociale importante, di cui il regime italiano di imposte sugli immobili tiene conto.
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However, when they operate on the same markets as commercial players, we need to make sure that they do not benefit from an undue advantage.
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Tuttavia, quando tali enti operano sugli stessi mercati degli operatori commerciali, dobbiamo assicurarci che non beneficino di vantaggi indebiti.
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The new Italian law on the taxation of real estate ensures that this is not the case."
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La nuova normativa italiana sulla tassazione dei beni immobili garantisce che ciò non avvenga".
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In 2010, following a number of complaints, the Commission opened an in-depth inquiry on exemptions from the municipal real estate tax ("Imposta comunale sugli immobili" or "ICI") granted by Italy to non-commercial entities when performing specific activities, such as social assistance, welfare, health, cultural, educational, recreational, accommodation, sport, religious and worship activities (see IP/10/1319).
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Nel 2010, a seguito di una serie di denunce, la Commissione ha avviato un'indagine approfondita sulle esenzioni dall'imposta comunale sugli immobili (ICI) concesse dall'Italia agli enti non commerciali che svolgevano attività specifiche, ovvero attività assistenziali, previdenziali, sanitarie, didattiche, ricettive, culturali, ricreative e sportive o attività di natura religiosa o cultuale (IP/10/1319).
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An amendment introduced in 2006 allowed that activities which were "not exclusively of a commercial nature" could be performed in the real estate exempted from tax.
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Una modifica introdotta nel 2006 consentiva di svolgere attività “di natura non esclusivamente commerciale” negli immobili esentati dal versamento dell’imposta.
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The Commission's investigation found that these exemptions provided a selective advantage to the beneficiaries with regard to the commercial activities they carried out, since these activities were in competition with services provided by other commercial operators.
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L'indagine della Commissione ha accertato che tali esenzioni conferivano ai beneficiari un vantaggio selettivo relativamente alle attività commerciali svolte, essendo tali attività in concorrenza con i servizi forniti da altri operatori commerciali.
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The Commission concluded that these exemptions were incompatible with EU state aid rules.
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La Commissione ha concluso che le esenzioni erano incompatibili con le norme dell'UE in materia di aiuti di Stato.
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Since then, Italy has adopted a new law on the taxation of real estate.
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Da allora, l'Italia ha adottato una nuova normativa sulla tassazione dei beni immobili.
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As of 1 January 2012, ICI has been replaced by IMU ("Imposta Municipale Propria").
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A decorrere dal 1° gennaio 2012 l’ICI è stata sostituita dall’imposta municipale propria (IMU).
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The Commission found that IMU is in line with EU state aid rules, since it clearly limits the exemption to premises where non-economic activities are carried out by non-commercial entities.
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La Commissione ha riscontrato che l’IMU è conforme alle norme dell’UE in materia di aiuti di Stato, in quanto limita chiaramente l'esenzione agli immobili in cui enti non commerciali svolgono attività non economiche.
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Moreover, the new legislation contains a set of requirements that must be fulfilled by non-commercial entities in order to exclude that the activities performed are of an economic nature.
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Inoltre, la nuova normativa prevede una serie di requisiti che gli enti non commerciali devono soddisfare per escludere che le attività svolte siano di natura economica.
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These safeguards ensure that exemptions from IMU granted to non-commercial entities do not involve state aid.
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Queste salvaguardie garantiscono che le esenzioni dal versamento dell’IMU concesse agli enti non commerciali non comportino aiuti di Stato.
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The Commission does not order Italy to recover the aid from the beneficiaries because the Italian authorities have demonstrated that, in this specific case, recovery would be absolutely impossible.
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La Commissione non ingiunge all'Italia di recuperare l’aiuto presso i beneficiari poiché le autorità italiane hanno dimostrato che, nel caso di specie, il recupero sarebbe assolutamente impossibile.
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In particular, the Italian authorities demonstrated that it would be objectively impossible to determine which part of the real estate belonging to non-commercial entities was used exclusively for non-economic activities and could therefore legitimately be exempted, and which part was used for activities that were considered as "not exclusively of a commercial nature" and whose exemption from the ICI could therefore entail state aid in the meaning of EU rules.
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Più precisamente, le autorità italiane hanno dimostrato che è oggettivamente impossibile determinare quale porzione dell’immobile di proprietà dell’ente non commerciale sia stata utilizzata esclusivamente per attività non commerciali, risultando quindi legittimamente esentata dal versamento dell’imposta, e quale sia stata la porzione utilizzata per attività ritenute "di natura non esclusivamente commerciale", la cui esenzione dal versamento dell'ICI avrebbe comportato la presenza di un aiuto di Stato ai sensi delle norme dell'UE in materia.
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Background
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Contesto
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The Commission has also investigated Article 149(4) of the Italian Unified Law on Income Tax, which appeared to shield ecclesiastic institutions and amateur sports clubs from the application of the conditions that can trigger the loss of their non-commercial status.
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La Commissione ha inoltre esaminato l'articolo 149, paragrafo 4, del Testo unico delle imposte sui redditi, che sembrava escludere gli enti ecclesiastici e le associazioni sportive dilettantistiche dall'applicazione delle condizioni che possono comportare la perdita della qualifica di ente non commerciale.
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However, the Commission's investigation has revealed that the controls carried out by the competent authorities include these entities and that there is no system of "perpetual non-commercial status".
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Tuttavia, l'indagine della Commissione ha rivelato che i controlli effettuati dalle autorità competenti hanno riguardato anche tali enti e che non esiste alcun sistema che preveda una "qualifica permanente di ente non commerciale".
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As the measure provides no selective advantage to ecclesiastic institutions and amateur sports clubs, it does not constitute state aid in the meaning of the EU rules.
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Poiché non conferisce alcun vantaggio selettivo agli enti ecclesiastici e alle associazioni sportive dilettantistiche, la misura non costituisce aiuto di Stato ai sensi della normativa dell’UE.
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The non-confidential version of the decision will be made available under the case number SA.20829 in the State Aid Register on the DG Competition website once any confidentiality issue have been resolved.
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Una volta risolte eventuali questioni di riservatezza, la versione non riservata della decisione sarà accessibile sul sito internet della DG Concorrenza, consultando il registro degli aiuti di Stato, al numero SA.20829.
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New publications of state aid decisions on the internet and in the Official Journal are listed in the State Aid Weekly e-News. |
Le ultime decisioni in materia di aiuti di Stato pubblicate su Internet e nella Gazzetta ufficiale figurano nel State Aid Weekly e-News. |
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LISTEN WITH READSPEAKER
State aid: Commission finds Italian ICI real estate tax exemptions for
non-commercial entities incompatible and clears amended exemptions under new IMU
law
The European Commission has found that the former Italian system of
municipal real estate tax exemptions granted to non-commercial entities for
specific purposes (ICI) between 2006 and 2011 was incompatible with EU state aid
rules.
After the Commission opened an in-depth investigation in October 2010
(see IP/10/1319), Italy amended the system and has now adopted a new municipal
real estate tax law (IMU), which does not involve state aid since exemptions
will only apply to premises where non-economic activities are carried out.
The Commission has therefore closed its investigation.
Joaquín Almunia, Commission Vice President in charge of competition
policy said:
"Non-profit entities play an important social role, which is reflected
in the Italian real estate tax regime.
However, when they operate on the same markets as commercial players,
we need to make sure that they do not benefit from an undue advantage.
The new Italian law on the taxation of real estate ensures that this is
not the case."
In 2010, following a number of complaints, the Commission opened an
in-depth inquiry on exemptions from the municipal real estate tax ("Imposta
comunale sugli immobili" or "ICI") granted by Italy to non-commercial entities
when performing specific activities, such as social assistance, welfare, health,
cultural, educational, recreational, accommodation, sport, religious and worship
activities (see IP/10/1319).
An amendment introduced in 2006 allowed that activities which were "not
exclusively of a commercial nature" could be performed in the real estate
exempted from tax.
The Commission's investigation found that these exemptions provided a
selective advantage to the beneficiaries with regard to the commercial
activities they carried out, since these activities were in competition with
services provided by other commercial operators.
The Commission concluded that these exemptions were incompatible with
EU state aid rules.
Since then, Italy has adopted a new law on the taxation of real estate.
As of 1 January 2012, ICI has been replaced by IMU ("Imposta Municipale
Propria").
The Commission found that IMU is in line with EU state aid rules, since
it clearly limits the exemption to premises where non-economic activities are
carried out by non-commercial entities.
Moreover, the new legislation contains a set of requirements that must
be fulfilled by non-commercial entities in order to exclude that the activities
performed are of an economic nature.
These safeguards ensure that exemptions from IMU granted to
non-commercial entities do not involve state aid.
The Commission does not order Italy to recover the aid from the
beneficiaries because the Italian authorities have demonstrated that, in this
specific case, recovery would be absolutely impossible.
In particular, the Italian authorities demonstrated that it would be
objectively impossible to determine which part of the real estate belonging to
non-commercial entities was used exclusively for non-economic activities and
could therefore legitimately be exempted, and which part was used for activities
that were considered as "not exclusively of a commercial nature" and whose
exemption from the ICI could therefore entail state aid in the meaning of EU
rules.
Background
The Commission has also investigated Article 149(4) of the Italian
Unified Law on Income Tax, which appeared to shield ecclesiastic institutions
and amateur sports clubs from the application of the conditions that can trigger
the loss of their non-commercial status.
However, the Commission's investigation has revealed that the controls
carried out by the competent authorities include these entities and that there
is no system of "perpetual non-commercial status".
As the measure provides no selective advantage to ecclesiastic
institutions and amateur sports clubs, it does not constitute state aid in the
meaning of the EU rules.
The non-confidential version of the decision will be made available
under the case number SA.20829 in the State Aid Register on the DG Competition
website once any confidentiality issue have been resolved.
New publications of state aid decisions on the internet and in the
Official Journal are listed in the State Aid Weekly e-News. |