Imu, enti ecclesiastici e aiuti di Stato riflessioni a margine delle sentenze del Tribunale UE di primo grado,in attesa della decisione della Corte di Giustizia.

[Autom. eng. transl.] The work analyzes the national and community panorama of the issue of IMU facilities for non-commercial entities in light of the rulings of the European Union Court of 15 September 2016, with which the first instance EU judges confirmed the full adequacy of Community law of the Italian Imu exemption system for non-commercial entities. In particular, the European Commission had considered that the ICI exemption granted to non-commercial entities that carried out specific activities in the buildings concerned that were deemed worthy of protection constituted a so-called "State aid", as such prohibited by the European Legislator . On the one hand, the EU Court reaffirmed the radical impossibility of implementing the obligation of recovery, given that the fiscal and cadastral databases did not allow to identify either the type of activity carried out in the buildings owned by the ecclesiastical institutions, or to calculate in objective way the tax to be recovered; on the other, and this is the most legally relevant datum, in addressing the very delicate issue of the compatibility of the new provisions on the subject of IMUs which provide for tax breaks in favor of non-commercial entities with the prohibition of state aid, confirmed the full compliance of the current facilitation framework with the principles contained in the TFEU rules