Italian update: Commission deems tax incentive to be illegitimate State aid

November 14 2004

The Official Journal of the European Union of September 9 2004 contained the European Commission's invitation to submit comments to its letter to the Italian Government of May 7 2004 where it claimed that a certain Italian tax incentive should be treated as an illegitimate State aid pursuant to articles 87 and following of the EU Treaty

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

KPMG Australia set to axe hundreds of jobs amid scandal: AFR

Partner payouts could also be reduced by a fifth, it has been reported

Sam Sholli, July 14 2026

Direct Tax

US trade body criticises ‘inconsistent’ EU pillar two exemption

There is no logical reason not to extend an exemption from EU CFC rules to multinationals headquartered in side-by-side jurisdictions, USCIB said

Sam Sholli, July 14 2026

Direct Tax

Beyond the headlines: Why tax is moving up the merger agenda

While rarely the sole driver of a combination, tax is becoming an increasingly important part of firms' efforts to keep up with client expectations

Sam Sholli, July 13 2026

Transfer Pricing

A taxing week: Why delegating document work to LLMs is riskier than you think

New research, which suggests LLMs can silently corrupt complex documents, should alert tax and legal teams relying on AI to handle iterative drafting and compliance workflows

Marc Mokrab, July 10 2026

Direct Tax

PM-in-waiting Burnham unlikely to deviate from tax agent registration: experts

Maintaining increased funding for HMRC is a ‘high possibility’ if he becomes PM, ITR has also heard

Sam Sholli, July 09 2026

Awards

ITR Europe Tax Awards 2026: shortlist announced

ITR is delighted to reveal all the shortlisted nominees for the 2026 Europe Tax Awards

John Harrison, July 09 2026

Direct Tax

Charles Russell Speechlys enters US with private client splash

The firm has hired a team of private client lawyers from Withers to launch in New York and Connecticut, though ITR analysis suggests it faces stiff competition

Sam Sholli, July 08 2026

Direct Tax

‘Multiple versions of truth’: EY leader on in-house tax data challenges

The ability of tax authorities to receive and analyse data is becoming ‘quite advanced’, warns Stuart Lang, head of EY’s compliance co-sourcing solution

Sam Sholli, July 08 2026

Direct Tax

Burlington v HMRC and the interpretation of double taxation treaty anti-avoidance clauses

The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests

Matthew Greene, July 07 2026

Transfer Pricing

Person working on screen with financial graphs and overlaid network

Beyond the headlines: Are TP software providers challenging tax advisory hegemony?

Despite the Netherlands featuring an unusual concentration of World Tax-ranked technology-led providers, sources believe there’s a long way to go to challenge the established players

Tom Baker, July 06 2026