![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |||||||||
Court of Justice of the European Communities (including Court of First Instance Decisions) |
||||||||||
PLEASE SUPPORT BAILII & FREE ACCESS TO LAW
To maintain its current level of service, BAILII urgently needs the support of its users.
Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.
Thank you for your support! | ||||||||||
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Porto Antico di Genova (Regional policy) [2007] EUECJ C-427/05 (25 October 2007) URL: https://www.bailii.org/eu/cases/EUECJ/2007/C42705.html Cite as: [2007] EUECJ C-427/05, [2007] EUECJ C-427/5 |
[New search] [Printable version] [Help]
(Structural Funds Regulation (EEC) No 4253/88 Second subparagraph of Article 21(3) Prohibition of deduction Calculation of taxable income Taking account of Community grants received)
In Case C-427/05,
REFERENCE for a preliminary ruling under Article 234 EC by the Commissione tributaria regionale di Genova (Italy), made by decision of 31 January 2005, received at the Court on 1 December 2005, in the proceedings
Agenzia delle Entrate Ufficio di Genova 1
v
Porto Antico di Genova SpA,
composed of K. Lenaerts, President of the Chamber, E. Juhász, R. Silva de Lapuerta, G. Arestis (Rapporteur) and J. Malenovský, Judges,
Advocate General: J. Mazák,
Registrar: L. Hewlett, Principal Administrator,
having regard to the written procedure and further to the hearing on 15 February 2007,
after considering the observations submitted on behalf of:
Porto Antico di Genova SpA, by I. Vigliotti, avvocato,
the Italian Government, by I.M. Braguglia, acting as Agent, and by M. Massella Ducci Teri, avvocato dello Stato,
the French Government, by G. de Bergues and J.'C. Gracia, acting as Agents,
Ireland, by D. O'Hagan and N. O'Hanlon, acting as Agents, and A. Aston SC,
the Netherlands Government, by H.G. Sevenster and P. van Ginneken, acting as Agents,
the Swedish Government, by A. Kruse, acting as Agent,
the United Kingdom Government, by C. White, acting as Agent, and J. Stratford, Barrister,
the Commission of the European Communities, by E. Traversa and L. Flynn, acting as Agents, and A. Colabianchi, avvocato,
after hearing the Opinion of the Advocate General at the sitting on 8 May 2007,
gives the following
Legal context
Community legislation
'The payments shall be made to the final beneficiaries without any deduction or retention which could reduce the amount of financial assistance to which they are entitled.'
National legislation
'[The following items] shall also be regarded as extraordinary income:
(a) ...
(b) income, in cash or in kind, obtained by way of contribution or donation, with the exception of the payments referred to in points (e) and (f) of Article 53(1) and those for the purchase of depreciable assets, whatever the type of financing used. Such items of income shall count towards earnings either in respect of the tax year in which they are received or, on a straight line basis, in respect of the tax year in which they are received and of the tax years thereafter, but not beyond the fourth tax year thereafter. ...'
The dispute in the main proceedings and the questions referred for a preliminary ruling
'1. Is Article 55 of [Presidential Decree No 917/86] (in the version in force in the year 2000), under which Community grants are taken into account for the purpose of determining taxable income, compatible with [the second subparagraph of] Article 21(3) of Regulation No 2082/93 ...?
2. If there is a finding of incompatibility, will it apply solely to funds granted and payable by Community bodies or will it also apply to funds that are described in the SPD (Single Programming Document) as being payable by national bodies?'
The questions referred for a preliminary ruling
The first question
The second question
Costs
On those grounds, the Court (Fourth Chamber) hereby rules:
The second subparagraph of Article 21(3) of Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments, as amended by Council Regulation (EEC) No 2082/93 of 20 July 1993, must be interpreted as meaning that it does not preclude a national tax provision such as Article 55(3)(b) of Decree No 917 of the President of the Republic of 22 December 1986, which includes grants paid by the Community Structural Funds in the assessment of taxable income.
[Signatures]
* Language of the case: Italian.