Italy has lost the battle with the EU over the taxation of port authorities

At the beginning of 2019, the EU Commission invited Italy to to adapt national legislation to this effect and at the end of the the same year he had launched an investigation to ascertain the foundation incompatibility of the tax exemptions granted to italian ports with EU State aid rules, investigation - made brussels known today -- from which it turned out that 'the exemption from corporation tax gives italian ports a selective advantage, thus violating the rules EU on State aid' ( of the8th January and 15 November 2019). In the Commission's view, 'the exemption does not pursue a clear public interest objective, for example the promotion of mobility or multimodal transport, port authorities can use the relief tax that comes with it to finance any kind of business or subsidise the tariffs charged by ports to port users, to the detriment of their competitors and fair competition.'

Italy will therefore have to take the necessary measures to abolish the exemption to ensure that from 1 January 2022 to all Port System Authorities apply the same tax rules that apply to other companies. However, italy the obligation to recover income tax is not imposed companies that have not been paid in the past by the adsp, and before that by the Port Authorities or other who performed the same functions, since the Italian measure, which dates back to before 1958 when the Treaty establishing the European Economic Community has entered into force in Italy, is considered an "existing aid".

Confirming its analysis of the activities carried out by the port authorities in the EU, the European Commission reiterated its that among the non-economic activities carried out by the port authorities, and therefore excluded from the scope of the eu state aid rules, fall, among other things, on the those for the safety and control of maritime traffic or for anti-pollution surveillance, while among the activities of economic type carried out by port authorities, and as such subject to eu state aid rules, include those for the commercial exploitation of port infrastructure such as such as granting access to the port for a Payment.

"EU competition rules," commented the European Commissioner for Competition, Margrethe Vestager - recognise the importance of ports for economic growth and the regional development and allow Member States to invest in this sector. At the same time, in order to protect competition, the Commission must ensure that any profits generated by the economic activities of port authorities are taxed in the same way as the profits of other companies. The today's decision addressed to Italy, as well as those the Netherlands, Belgium and France, reiterates that the unjustified exemptions from the tax on society distorts the equality of conditions competitive conditions and harms fair competition. These exemptions they must therefore be abolished.'