Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda e.a v Comune di Carpaneto Piacentino and Others [1989] EUECJ C-231/87 (17 October 1989)
Municipal tax exemptions that confer selective advantages to certain entities may constitute state aid under Article 92 of the EEC Treaty if they distort competition and affect trade between Member States.
Source-derived case information.
- Citation
- [1989] EUECJ C-231/87
- Parties
- Applicant: Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda; Respondent: Comune di Carpaneto Piacentino and Others
- Jurisdiction
- European Union
- Procedural Posture
- Preliminary Ruling / Final Judgment
- Outcome
- Referred questions answered; municipal tax exemptions may constitute state aid if they confer selective advantages.
- Legal Topics
- State Aid, Direct Taxation, Municipal Tax Exemptions
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda
Applicant
Comune di Carpaneto Piacentino and Others
Respondent
Procedural Posture
Preliminary Ruling / Final Judgment
Legal Issues
- 1 Whether municipal tax exemptions constitute state aid under Article 92 of the EEC Treaty
- 2 Compatibility of national tax exemptions with EU law
Ratio Decidendi
Municipal tax exemptions that confer selective advantages to certain entities may constitute state aid under Article 92 of the EEC Treaty if they distort competition and affect trade between Member States.
Court Disposition
Referred questions answered; municipal tax exemptions may constitute state aid if they confer selective advantages.
Orders
- National courts must assess whether the exemptions in question confer selective advantages and thus constitute state aid under Article 92 of the EEC Treaty.
- If so, such exemptions must be notified to the Commission and may be declared incompatible with the common market.
Full Case Text
Judgment text and source record
1 paragraphs
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