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)

• CELEX: Decision (EU) 2023/2103
• Articles: 7

Article 1

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.

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.

Article 5

(1)   Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.

(2)   Italy shall ensure that this Decision is implemented within four months following the date of notification of this Decision.

Article 6

(1)   Within two months following notification of this Decision, Italy shall submit the following information:

(a)

the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;

(b)

the total amount (principal and recovery interests) to be recovered from each beneficiary;

(c)

a detailed description of the measures already taken and planned to comply with this Decision;

(d)

documents demonstrating that the beneficiaries have been ordered to repay the aid.

(2)   Italy shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.

Article 7

This Decision is addressed to the Italian Republic.

The Commission may publish the identity of the beneficiaries of incompatible aid and the amounts of aid and recovery interest recovered in application of this decision, without prejudice to Article 30 of Council Regulation (EU) 2015/1589.