2008/711/EC: Commission Decision of 11 March 2008 on State aid C 15/07 (ex NN 20/... (32008D0711)
2008/711/EC: Commission Decision of 11 March 2008 on State aid C 15/07 (ex NN 20/07) implemented by Italy on the tax incentives in favour of certain restructured banks (notified under document number C(2008) 869) (Text with EEA relevance)
- COMMISSION DECISION
- of 11 March 2008
- on State aid C 15/07 (ex NN 20/07) implemented by Italy on the tax incentives in favour of certain restructured banks
- (notified under document number C(2008) 869)
- (Only the Italian version is authentic)
- (Text with EEA relevance)
- (2008/711/EC)
- 1. PROCEDURE
- 2. DETAILED DESCRIPTION OF THE SCHEME
- 2.1. Capital gains taxation
- 2.2. Assets revaluations and realignments in general
- 2.3. Taxation of capital gains in Italy
- 2.4. The realignments under Laws 342/2000, 448/2001 and 350/2003
- 3. GROUNDS FOR INITIATING THE PROCEDURE
- 4. COMMENTS BY ITALY
- 5. COMMENTS BY INTERESTED PARTIES
- 6. ASSESSMENT
- 6.1. State aid within the meaning of Article 87(1) of the EC Treaty
- 6.2. Compatibility
- 6.3. Recovery
- 7. CONCLUSIONS
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- ANNEX I
- Information regarding the implementation of the Commission Decision C 15/07 (ex NN 20/07), implemented by Italy, providing tax incentives in favour of certain reorganised banks
- 1. Total number of beneficiaries and total amount of aid to be recovered
- 2. Measures planned and already taken to recover the aid
- 3. Information by individual beneficiary
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