Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 ... (32021D1757)
Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 — 2019/C (ex 2018/E) which Italy implemented —Corporate Taxation of Ports in Italy (Only the Italian version is authentic) (Text with EEA relevance)
- COMMISSION DECISION (EU) 2021/1757
- of 4 December 2020
- on the aid scheme SA.38399 — 2019/C (ex 2018/E) which Italy implemented —Corporate Taxation of Ports in Italy
- (Only the Italian version is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 2.
- DESCRIPTION OF THE INVESTIGATED MEASURE AND CONTEXT OF THE INVESTIGATION
- 2.1
- Organisation and Regulation of Ports in Italy
- 2.1.1
- Law 84/1994 and the establishment of Port System Authorities
- 2.1.2
- The tasks of Port System Authorities and the Maritime Authority
- 2.1.3
- Financial resources of Port System Authorities
- 2.1.4.
- Port operations (Article 16 of the Law 84/1994)
- 2.1.5.
- Concessions for the land areas and docks (Article 18 of Law 84/1994)
- 2.2.
- The System of Corporate Income Taxation in Italy and the Exemption for PSA
- 2.2.1.
- Taxable persons (Articles 73 and 74 TUIR)
- 2.2.2.
- Taxable income
- 2.2.3.
- Taxable period
- 2.2.4.
- Rates
- 2.2.5.
- The taxation of Port System Authorities in Italy
- 2.3.
- Grounds for initiating the procedure
- 3.
- COMMENTS FROM ITALY AND INTERESTED PARTIES
- 3.1.
- General comments
- 3.2.
- Undertakings/economic activities
- 3.2.1.
- Non-economic activities performed in the public interest
- 3.2.2.
- Concessions not carried out for profit
- 3.2.3.
- Concession fees are not market prices
- 3.2.4.
- The economic component of concession fees
- 3.3.
- State resources
- 3.4.
- Selectivity
- 3.5.
- Distortion of competition and effect on trade
- 4.
- ASSESSMENT
- 4.1.
- Existence of State aid under Article 107(1) of the Treaty
- 4.1.1.
- The presence of undertakings
- 4.1.1.1. The concept of undertaking
- 4.1.1.2. PSA carry out economic and non-economic activities
- 4.1.1.3. Absence of profit motive not sufficient to rule out classification as undertaking
- 4.1.1.4. The setting of fees by law does not exclude the existence of an economic activity
- 4.1.1.5. Economic incentives
- 4.1.1.6. Fees are no taxes
- 4.1.1.7. Economic activities of PSA are not ancillary activities
- 4.1.1.8. Legal monopoly not sufficient to consider activities of PSA as non-economic
- 4.1.1.9. Conclusion
- 4.1.2.
- The use of State resources and imputability to the State
- 4.1.3.
- Advantage
- 4.1.4.
- Distortion of competition and effect on trade
- 4.1.4.1. Existence of competition and competitive markets
- 4.1.4.2. Distortion of competition
- 4.1.4.3. Effect on trade
- 4.1.5.
- Selectivity of the measure
- 4.1.5.1. Reference framework
- 4.1.5.2. Derogation
- 4.1.5.3. Justification by the logic of the system
- 4.1.5.4. Conclusion
- 5.
- COMPATIBILITY
- 5.1.
- Article 93 of the Treaty
- 5.2.
- Article 107(2) and Article 107(3) of the Treaty
- 5.3.
- Article 106(2) of the Treaty
- 6.
- CONCLUSION
- 7.
- EXISTING AID
- 8.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
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