Gli aiuti di Stato nel diritto tributario

State aid of a fiscal nature falls within the broader European framework for state aid to companies pursuant to art. 107 TFEU, of which constitute a morphological declination. This arrangement produces significant repercussions on the taxing powers of the Member States quantum the introduction of favorable tax measures. In fact, thanks to the principles established by the EU Court of Justice and by the regulatory standardization of Council and the Commission, the national legislator can prefigure himself e adopt provisions deemed adequate and proportionate a priori, with actual positive effects on legal certainty and allowing the Commission to focus on the cases of greatest impact. The Italian legal system has measured itself and is still dealing with the outcomes of the assessment procedures of tax provisions of considerable interest, which made it possible to observe the operation of the ban on aid of the State in specific areas of internal tax legislation. In addition to rules relating to former municipal companies, banking foundations and cooperatives, the provisions concerning religious bodies are highlighted, which arouse interest for their conventional (Lateran Pacts) and constitutional assumptions, for the impact of the recent reform of the third sector and for the prospects of recovering the Ici exemption declared incompatible. Precisely the recovery of tax aid represents a significant segment relief because it requires a systematic placement in the tax area or the common law debt, a position that, as emerged from the doctrinal reflections, cannot be taken for granted. The implications for nature tax or otherwise of the State aid subject to recovery are significant and pertain to the subject called to carry it out, to the acts to be formalized e to identify the jurisdiction to which to entrust the related disputes. With the l. n. 234/2012, the Italian legislator has unified all the procedures of recovery and entrusted them to the collection agent, attributing control on acts under the exclusive jurisdiction of the administrative judge.