Orientamenti della Commissione Europea in tema di aiuti di Stato in favore delle zone colpite da calamità naturali

Translated title of the contribution: [Autom. eng. transl.] European Commission guidelines on state aid in favor of areas affected by natural disasters

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Abstract

In proposing a systematic reading of State aid intended to remedy natural disasters or other exceptional events, the contribution notes the absence of a common ratio to the derogations provided for by art. 107, par. 2, Tfue and contains some critical considerations regarding the effective occurrence of a de jure compatibility of the cases contemplated therein. The exemption from the obligation of prior notification of these measures - exemption envisaged only in recent times (Reg. No. 651 of 2014) - does not in fact affect the fullness of the control powers exercised - albeit ex post - by the European Commission on the contents and on the execution of these supports. In this regard, the A. A three-phase reconstruction of the Commission's guidelines is taking place, underlining the progressive greater cogency of the criteria it has used over the decades, criteria which, sedimented by practice and valued by jurisprudence, today possess regulatory substance.
Translated title of the contribution[Autom. eng. transl.] European Commission guidelines on state aid in favor of areas affected by natural disasters
Original languageItalian
Pages (from-to)487-505
Number of pages19
JournalDIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE
VolumeXIII
Publication statusPublished - 2016

Keywords

  • Natural disasters
  • State Aids
  • agevolazioni fiscali
  • calamità naturali
  • tax relief

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