Italy shall recover from the beneficiaries the incompatible aid granted under the measure referred to in Article 1 of Decision 2013/284/EU, i.e. the municipal real estate tax (ICI) exemption granted to non-commercial entities carrying on in the real estate exclusively the activities listed in Article 7(1)(i) of Legislative Decree No 504/92.
Commission Decision (EU) 2023/2103 of 3 March 2023 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (notified under document C(2023) 1287)
Commission Decision (EU) 2023/2103 of 3 March 2023 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (notified under document C(2023) 1287)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
Having called on interested parties to submit their comments pursuant to the provisions cited above and having regard to their comments,
Whereas:
HAS ADOPTED THIS DECISION:
Article 1
Article 2
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by a regulation adopted pursuant to Article 2 of Council Regulation (EU) 2015/1588(37) or pursuant to Article 2 of Council Regulation (EC) No 994/98(38) which is applicable at the time the aid is granted.
Article 3
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EU) 2015/1588 or pursuant to Article 1 of Regulation (EC) No 994/98 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Article 4
(1)
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
(2)
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and to Regulation (EC) No 271/2008 amending Regulation (EC) No 794/2004.