On Wednesday the General Court of the European Union,
ruling on the taxation of ports in Italy
(
of
20
December 2023), confirmed that it is not lawful
the exemption of the revenues of the Port System Authorities
deriving from concession fees, other than those generated by the
the issuance of authorisations for port operations referred to in
Article 16 of Law 84/94. A pronouncement that
substantially aligns with the position on the taxation of
Italian ports of call of the European Commission, which three years ago
had asked the government in Rome to remove the exemption from IRES
for port authorities
(
of
4
December 2020).
A pronouncement, that of the General Court of the EU, which
The Association of Italian Ports intends to examine
in depth in all its implications before deciding
a possible appeal by the Court: 'With regard to the judgment delivered
by the Court of First Instance in Luxembourg on the action brought on the
of the taxation of Port Authorities in Italy - has
explained today the president of Assoporti, Rodolfo Giampieri -
we immediately brought together the PSAs, together with the pool of
jurists who represented us in court, in order to collect
comments and make a detailed analysis of the effects of the same.
A study that requires a reasonable amount of time to analyze
effectively any judgment. In full compliance with what has been decided
from the Court - added Giampieri - we will continue the confrontation
with the Ministry of Infrastructure and Transport for all
in order to enable PSA to
continue with their activities in a unified manner
in the general interest of our country."