Following the pre-filing, the Commission ruled out the selectivity of certain tax rules for the Third Sector, thus disengaging the state aid ban. These entities are in a legal and factual situation that is not comparable to that of for-profit entities, considering the object and purpose of the income tax. The selectivity test applied by the Commission is critically examined and its possible implications are considered, also in view of upcoming reforms.
Aiuti di Stato e Terzo Settore: la Comfort Letter della Commissione
CANE' D
2025-01-01
Abstract
Following the pre-filing, the Commission ruled out the selectivity of certain tax rules for the Third Sector, thus disengaging the state aid ban. These entities are in a legal and factual situation that is not comparable to that of for-profit entities, considering the object and purpose of the income tax. The selectivity test applied by the Commission is critically examined and its possible implications are considered, also in view of upcoming reforms.
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