Riflessioni sul trattamento iva dei finanziamenti pubblici. Il caso delle società aeroportuali. Profili di diritto interno e comunitario
Marcella Martis
2019-01-01
Abstract
The Provincial Tax Court of Cagliari, with the commented Judgment, was asked to decide the discussed case of the right classification, regarding VAT requirements, of public financing in favor of public or private economic players. Contrary to the opinion asserted by the Tax Administration, the Court considered this kind of funds as «public contribution», therefore excluding their relevance for the VAT because of the lack of its objective requirement. In fact, the Court considered that the obligation of the airport managing company, which firstly received the money, was an unspecified facere to pursue a general public interest. Therefore, properly the Court stated that the contract between Sardinia and the company was not a mandato senza rappresentanza, as it was contrary considered by the Guardia di Finanza, neither a contratto di somministrazione, as it was contrary considered by the Tax Administration, because both those interpretations need the parties to have synallagmatic obligations. This approach is confirmed by the European Commission, whose Decision no. SA33983 2013/C of July 29th 2016 stated that this kind of contribution, distributed by the airport managing companies to the airlines companies in order to follow the public interest pursued by the Sardinian Law n. 10/2010, is incompatible with the European market. In fact, the Commission qualified the contribution given to the airlines companies as a potential State aids, that is totally incompatible whit an obligation for the beneficiary to do something, and, therefore, considered the airport managing companies as merely intermediary.File | Dimensione | Formato | |
---|---|---|---|
Martis M. Riflessioni sul trattamento IVA dei finanziamenti pubblici. Riv Dir Trib Int 2 2019.pdf accesso aperto
Descrizione: Martis M., Riflessioni sul trattamento IVA dei finanziamenti pubblici. Il caso delle società aeroportuali. Profii di diritto interno e comunitario, in Riv. Dir. Trib. Int., 2-2019
Tipologia: versione editoriale
Dimensione 1.15 MB
Formato Adobe PDF
|
1.15 MB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.