{"id":1005,"date":"2018-11-16T11:22:34","date_gmt":"2018-11-16T10:22:34","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=1005"},"modified":"2022-12-12T14:40:04","modified_gmt":"2022-12-12T13:40:04","slug":"enti-ecclesiastici-e-no-profit-per-la-corte-di-giustizia-ue-lici-non-pagata-fino-al-2011-e-aiuto-di-stato","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/enti-ecclesiastici-e-no-profit-per-la-corte-di-giustizia-ue-lici-non-pagata-fino-al-2011-e-aiuto-di-stato\/","title":{"rendered":"Ecclesiastical entities and non-profit organizations: for the EU Court of Justice, the ICI unpaid until 2011 is \"state aid\""},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:justify;\"><p style=\"text-align: justify;\">With the sentence of 6 November 2018 (relating to the joint cases C-622\/16 and C-624\/169) the EU Court of Justice ruled on the appeal brought by two Italian private entities against the decision with which the European Commission declared illegitimate the exemption from the payment of the IMU foreseen until 2011 for properties owned by non-profit and ecclesiastical entities, intended exclusively for the performance of welfare, social security, health, teaching, accommodation, cultural, recreational and sporting activities, as well as religion and cult \u2013 according to the provisions already pursuant to article 7, first paragraph, letter i), Legislative Decree no. 504\/92, as subsequently amended and supplemented - considering, however, the initiation of a recovery procedure by the State as \"absolutely impossible\" due to internal organizational difficulties.<\/p>\n<p style=\"text-align: justify;\">The Court of Justice not only affirmed that the aforementioned exemption represents a real \"state aid\", a selective measure and, as such, illegitimate pursuant to art. 107, ph. 1, TFEU, but, in contrast\u00a0with what was held by the European Commission, it also sanctioned Italy, condemning it to the recovery of the sums whose payment was not fulfilled until 2011.<\/p>\n<p style=\"text-align: justify;\">The national legislation applied from 2012 onwards must instead be considered legitimate, as it has provided for the obligation to pay the ICI (tax that replaced the IMU) for all the buildings in which activities, even if only in part, are carried out economic, regardless of the nature, commercial or otherwise\u00a0of the owner entity.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,80,78],"tags":[],"class_list":["post-1005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-non-profit","category-enti-religiosi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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