Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 — 2019/C (ex 2018/E) which Italy implemented —Corporate Taxation of Ports in Italy (Only the Italian version is authentic) (Text with EEA relevance)

• CELEX: Decision (EU) 2021/1757
• Articles: 4

Article 1

The corporate tax exemption in favour of Port System Authorities constitutes an existing aid scheme which is incompatible with the internal market.

Article 2

Italy shall remove the corporate tax exemption referred to in Article 1. The measure by which Italy fulfils its obligations shall be adopted within 2 months of the date of notification of this Decision. This measure shall apply as of the start of the fiscal year following its adoption and at the latest in 2022.

Article 3

Italy shall inform the Commission, within 2 months of the date of notification of this Decision, of the measures taken to comply with it.

Article 4

This decision is addressed to the Italian Republic.