2013/284/EU: Commission Decision of 19 December 2012 on… Article 3
2013/284/EU: Commission Decision of 19 December 2012 on… Article 3
Article 3
The IMU exemption, granted to non-commercial entities which carry on in the real estate exclusively the activities listed in Article 7(1)(i) of Legislative Decree No 504/92, does not constitute state aid within the meaning of Article 107(1) of the Treaty.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 3 of 2013/284/EU: Commission Decision of 19 December 2012 on… (LawPlayer, data as of 2026-07-04)