Decree  Law- of 11 March 2020, No 16  
Urgent provisions for the organisation  and conduct of the Olympic and 
Paralympic Winter Games Milan Cortina 2026 and the ATP Torino 2021 -2025 
finals, as well as the ban on parasitic advertising. (20G00032)  
(OJ No 66 of 13 -3-2020)  
In force at: 14 -3-2020 
Chapter I  
URGENT PROVISIONS FOR THE ORGAN ISATION AND RUNNING 
OF THE XXV GAMES  
WINTER OLYMPICS AND THE 14TH WINTER PARALYMPIC GAMES 
{MILAN CORTINA 2026}  
THE PRESIDENT OF THE REPUBLIC  
Having regard to Articles 77 and 87(5) of the Constitution;  
Whereas the XXV Winter Olympics and XIV Winter Paralymp ic Games 
“Milan Cortina 2026” are of extraordinary international importance, 
involving the International Olympic Committee, the International 
Paralympic Committee, the Olympic Committee of the participating 
nations and a very high number of athletes, techn icians, spectators and 
tourists;  
Whereas during 2019 commitments were made with the International 
Olympic Committee, which gave rise to a complex series of activities, 
necessarily to be carried out within a predefined time frame and with 
fixed deadlines;  
Whereas the exceptional influx of delegations of athletes, 
technicians, representatives of the International Olympic Committee, 
the International Paralympic Committee and their associated entities, 
as well as visitors, spectators and tourists in the territo ries 
affected by the Winter Games in Lombardy and Veneto, calls for the 
extraordinary and urgent launch of essential and related actions, 
programmes and interventions, including mobility, accessibility and 
environmental, financial and social sustainability ; 
Whereas similar extraordinary and urgent needs also arise for the 
city of Turin and the Piedmont Region for the purposes of organising 
and carrying out the ‘Turin ATP 2021 -2025’, to be carried out on the 
basis of the international commitments made to ATP  Tour, Inc.;  
Noting, in particular, the extraordinary and urgent need to carry out 
the activities aimed at timely compliance with the commitments made and 
the actions aimed at adapting sports facilities, public infrastructure 
and private works in the terri tories affected by the above -mentioned 
sporting events;  
Considering the importance of the potential impact of sporting 
events, not only in terms of the use of facilities and the improvement 
of results in grassroots and high -level sport, but also in the soc ial 
and cultural fields;  
Whereas the measures provided for in this Decree in relation to both 
sporting events meet the common objective of promoting economic growth 
in the current economic phase through measures and programmes for 
modernisation of infrastr ucture and sport, urban and territorial 
regeneration, thus necessitating a uniform and comprehensive strategic 
approach;  
Whereas the employment and economic repercussions associated with the 
organisation and conduct of the above -mentioned sporting events a re 
potentially likely to generate significant, long -lasting spill -over 
effects;  Considering the extraordinary need 'and urgency to ensure that the 
peculiar organisational complexity of the aforementioned sporting 
events does not preclude the possibility of  'safety, public order, 
mobility' on the territory, hospitality, hospitality and health care;  
Given the extraordinary need and urgency to strengthen, also in 
relation to other national and international sporting events that will 
take place in Italy as earl y as 2020, the regulatory framework for 
parasitic advertising (ambush marketing) and protection of well -known 
signs in the sports field;  
Whereas the above -mentioned strengthening of the regulatory framework 
is consistent with the existing European legislat ion, which national 
legislation must necessarily adapt, also in order to prevent any 
infringement proceedings against Italy from being launched;  
Having regard to the deliberation of the Council of Ministers adopted 
at its meeting on 13 February 2020;  
On the proposal of the President of the Council of Ministers and the 
Minister for Youth Policy and Sport, in agreement with the Minister for 
Economic Affairs and Finance;  
the following decree -law: 
Art. 1 
Joint Olympic Council  
1. The “Milan Cortina 2026 Joint Olympic Council” is hereby 
established at the Italian National Olympic Committee (CONI), composed 
of fifteen members, one representative of the International Olympic 
Committee (IOC), one of the International Paralympic Committee, one of 
the Italian Nationa l Olympic Committee, one of the Italian Paralympic 
Committee, one of the Organising Committee referred to in Article 2, 
one of the Society referred to in Article 3, two of the Presidency of 
the Council of Ministers — Office for Sport, one of the Ministry o f 
Foreign Affairs and International Cooperation, one of the Lombardy 
Region, one of the Veneto Region, one of the Autonomous Province of 
Trento, one of the Autonomous Province of Bolzano, one of the 
Municipality of Milan and one of the Municipality of Cort ina d’Ampezzo. 
The Council elects a President and two Vice -Presidents.  
2. The Joint Olympic Council has general guidance and high oversight 
over the implementation of the programme for the realisation of the 
Games, ensuring that the institutions involved are compared with the 
main organisational issues. The Joint Olympic Council shall prepare an 
annual report on the activities carried out, which shall be forwarded 
to Parliament through the Governmental Authority responsible for sport.  
3. By decree of the Presiden t of the Council of Ministers or the 
Minister responsible for sport, the rules of operation of the Joint 
Olympic Council are defined, in agreement with the regions and 
autonomous provinces concerned.  
4. The establishment and functioning of the Joint Olympic C ouncil do 
not result in new or increased burdens on public finances. The members 
of the Joint Olympic Council are not entitled to compensation, nor 
(attendance fee) , however called.  
Art. 2 
Organising Committee  
1. The “Milan -Cortina 2026” Foundation, established in Milan on 9 
December 2019 by the Italian National Olympic Committee, the Italian 
Paralympic Committee, the Lombardy Region, the Veneto Region, the 
Municipality of Milan and the Municipality of Cortina d’Ampezzo, 
assumes the functi ons of the Organising Committee of the Games.  
2. The Foundation referred to in paragraph 1, non -profit-making, 
carries out all the activities of management, organisation, promotion 
and communication of sporting events related to the Games, taking into 
account the general guidelines of the Joint Olympic Council, in 
accordance with Italy’s international commitments, in compliance with 
the Olympic Charter.  
3. The establishment and functioning of the Organising Committee do not result in new or increased burdens on p ublic finances.  
Art. 3 
“Infrastrutture Milano Cortina 2020 -2026 S.p.A.”  
1. The establishment of the Company “Infrastrutture  Milano Cortina 
2020-2026 S.p.A.”, with registered office in Rome, is authorised. The 
object of the company is to carry out the activities referred to in 
paragraph 2. The Company is owned by the Ministries of Economy, 
Finance, Infrastructure and Transport (35 per cent each), the Lombardy 
Region and the Veneto Region for a percentage od 10 % each, and the 
Autonomous Provinces of Trento and Bolzano for a percentage  of 5 % 
each. The Company is supervised by the Ministry of Infrastructure and 
Transport, which, in agreement with the Regions of Lombardy and Veneto 
and the Autonomous Provinces of Trento and Bolzano, exercises similar 
joint control, in accordance with Article 5(5) of Legislative Decree No 
50 of 18 April 2016. The Company is leg ally registered on the list 
referred to in Article 192(1) of Legislative Decree No 50 of 18 April 
2016. The articles of association and the articles of association are 
drawn up in accordance with the rules on public limited liability 
companies and Legislat ive Decree No 175 of 19 August 2016 laying down 
the consolidated text on public -owned companies.  
2. The statutory purpose is to carry out, as a central purchasing 
body and contracting authority, including by concluding agreements with 
other contracting author ities, the works identified by decree adopted 
pursuant to Article 1(20) of Law No 160 of 27 December 2019, 
establishing the State budget for the financial year 2020 and 
multiannual budget for the three -year period 2020 -2022. To this end, 
the Company operat es in accordance with the instructions of the 
Organising Committee and with the provisions of the Decree referred to 
in the first sentence, concerning the preparation of the plan of the 
interventions, compliance with the timetable, the location and the 
technical-functional and social characteristics of the works, the order 
of priority and the timing of their completion, as well as the 
quantification of the economic burden of each work and its financial 
coverage  (collateral) . For the same purpose and where t he conditions 
are met, the President of the Council of Ministers, acting on a 
proposal from the Minister for Infrastructure and Transport, after 
consulting the Minister for Economic Affairs and Finance, may appoint 
one or more extraordinary Commissioners w ith the powers and functions 
referred to in Article 4(3) of Decree -Law No 32 of 18 April 2019, 
converted, with amendments, into Law No 55 of 14 June 2019. The same 
decree lays down the Commissioners’ remuneration not exceeding that 
indicated in Article 15( 3) of Decree -Law No 98 of 6 July 2011, 
converted, with amendments, into Law No 111 of 15 July 2011, the costs 
of which are borne by the economic frameworks for the measures to be 
implemented or supplemented.  
3. The Company lasts until 31 December 2026. The ac tive and passive 
relationships outstanding on 31 December 2026 are governed by the 
provisions of the Civil Code.  
4. The share capital is set at EUR 1 million. In 2020, the Ministry’s 
contribution to the Ministry’s share of EUR 350  000.00 is provided by 
means of a corresponding reduction in the allocation of the special 
capital account fund entered, for the purposes of the three -year budget 
2020-2022, under the programme “Reserve and Special Funds” of the 
mission “Funds to be distribu ted” of the statement of estimates of the 
Ministry of Economy and Finance, for the purpose of Art. 5 
Tax provisions   using the provision relating to the same Ministry, and, as regards the 
Ministry of Infrastructure and Transport’s share of EUR 350  000.00, by 
means of a correspo nding reduction in the expenditure authorisation  
(budget authorization)  provided for in Article 145(33) of Law No 388 of 
23 December 2000.  
5. The management body of the Company is composed of five members, 
three of whom are appointed by the Minister of Infras tructure and 
Transport, in agreement with the Minister for Economic Affairs and 
Finance and the Government Authority responsible for sport, one with 
the role of Chairman and one with the function of Managing Director, 
and two appointed jointly by the Lomba rdy and Veneto Regions and the 
Autonomous Provinces of Trento and Bolzano. The managing director of 
the Foundation referred to in Article 2 may participate in the meetings 
of the management body, without the right to vote.  
6. The Board of Statutory Auditors o f the Company is composed of five 
members, three of whom are appointed by the Minister of Infrastructure 
and Transport, in agreement with the Minister for Economic Affairs and 
Finance and the Government Authority responsible for sport, one of 
which is Pres ident, and two appointed jointly by the Lombardy and 
Veneto Regions and the Autonomous Provinces of Trento and Bolzano.  
7. Members of the management body and of the supervisory board may be 
removed only by the entities who have appointed them.  
8. The Company monitors the progress of the activities referred to in 
paragraph 2, regularly informing the Organising Committee.  
9. For its needs, the Company enters into contracts of self -
employment and employment. Article 1(3) of Decree -Law No 87 of 12 July 
2018, con verted, with amendments, into Law No 96 of 9 August 2018 
applies to fixed -term recruitment in the years 2020 and 2021. The 
Company may also use, on the basis of appropriate memoranda of 
understanding pursuant to Article 23 -bis, paragraph 7, of Legislative 
Decree No 165 of 30 March 2001, with charges  (costs) to be borne by the 
Company itself, of personnel coming from public administrations, even 
not participating in the Company.  
10. The provisions of Legislative Decree No 33 of 14 March 2013, 
Legislative Decree No 39 of 8 April 2013 and Legislative Decree No 175 
of 19 August 2016 apply to the Company, with the exception of Article 
9(1). 
11. For the performance of its functions, the sums provided for under 
the heading “investment charges” included in the economic fram ework of 
each project of the works referred to in paragraph 2 shall be allocated 
to the Company. This amount shall be commensurate up to a maximum of 
3 % of the total gross amount of works and supplies and shall be 
derived from the actual economic framewor k included in the monitoring 
system referred to in paragraph 12.  
12. The monitoring of the interventions referred to in this article 
is carried out in accordance with Legislative Decree No 229 of 29 
December 2011 and the works are classified as ‘Olympiadi Mila no Cortina 
2026’. 
Art. 4 
Guarantees  
1. In order to fulfil the commitment given by the Organising  
Committee to reimburse the International Olympic Committee’s advance d 
payment on television rights, if the sporting event is subject to 
restrictions, travel or cancellation, the State guarantee is granted to 
the International Olympic Committee up to a max imum total amount of EUR 
58,123,325.71. The guarantee is listed in the annex to the estimates of 
the Ministry of Economy and Finance referred to in Article 31 of Law No 
196 of 31 December 2009. 1. Non-repayable income received by the Organising Committee for the 
pursuit of its institutional purposes does not contribute to forming 
taxable income for corporate income tax purposes (IRES).  
2. The proceeds received by the Organising Committee, in the exercise 
of commercial activities, even occasional, carried out in a ccordance 
with institutional purposes, or ancillary activities, do not constitute 
taxable income for IRES purposes. Activities whose objective content 
directly accomplishes one or more of those purposes shall be considered 
to be carried out in accordance w ith institutional purposes. Activities 
carried out in direct connection with institutional activities or as a 
financing instrument shall be regarded as ancillary. Payments between 
the Organising Committee, on the one hand, and the International 
Olympic Com mittee, entities controlled by the International Olympic 
Committee, Official Chronometrist, International Paralympic Committee, 
and entities controlled by the International Paralympic Committee, on 
the other hand, do not contribute to forming taxable incom e for IRES 
purposes, in relation to fees for services rendered in the exercise of 
commercial activities directly related to the performance of games.  
3. The emoluments received by athletes and other members of the 
Olympic family, as defined in Article 2 of An nex XI to Regulation (EC) 
No 810/2009 of the European Parliament and of the Council of 13 July 
2009, not resident for tax purposes in Italy, in relation to the 
services provided by the latter during the Games, do not form taxable 
income for the purposes of  personal income tax (IRPEF) and are not 
subject to withholding tax or withholding tax on income.  
4. In respect of the International Olympic Committee, the entities 
controlled by the International Olympic Committee, the Official 
Chronometrist, the Internation al Paralympic Committee, the entities 
controlled by the International Paralympic Committee and other foreign 
entities which have members of the “Olympic family”, the provisions on 
permanent establishment, as well as the fixed base or office referred 
to in Article 12(2) of Legislative Decree No 446 of 15 December 1997, 
shall not apply to the activities carried out for the purposes of 
organising the Games.  
5. The importation into Italy of all the goods, materials and 
equipment necessary for the performance of th e Winter Games and for 
their use in the course of the Winter Games may be carried out under 
temporary admission free of customs duties or duty -free, where 
applicable. In order to facilitate activities, the Customs and 
Monopolies Agency may adopt measures t o simplify customs procedures.  
6. The income referred to in Articles 49 and 50 of the Consolidated 
Law on Income Tax approved by Presidential Decree No 917 of 22 December 
1986, arising from the emoluments paid by the Organising Committee, for 
the period from 1 January 2020 to 31 December 2026, shall contribute to 
the formation of the total income of up to 30  % of its amount.  
7. The costs arising from paragraph 6 of this Article, estimated at 
EUR 0.527 million for 2020, EUR 1.444 million for 2021, EUR 2,379 
million for 2022, EUR 6,361 million for 2023, EUR 10,603 million for 
2024, EUR 16,429 million for 2025, EUR 11.816 million for 2026 and EUR 
0.735 million for 2027, shall be made by means of a corresponding 
reduction of the Fund referred to in Article 1(200) of L aw No 190 of 23 
December 2014.  
Chapter II  
URGENT PROVISIONS FOR THE ORGANISATION AND CONDUCT 
OF THE {FINALS ATP TORINO 2021 -2025} Art. 6 
ATP Finals Committee  
1. For the purpose of carrying out the Turin ATP finals 2021-2025, a 
“Committee for the ATP Finals” chaired by the Mayor of Turin, or his 
delegate, is hereby established and composed of a representative of the 
President of the Piedmont Regional Council, acting as Vice -President, a 
representative of the Governme nt Authority responsible for sport and a 
representative of the Italian Tennis Federation.  
2. The Committee is responsible for coordinating and monitoring the 
promotion of the city and the territory, also promoting the development 
of local economic, social and cultural activities. The Committee is 
based in Turin and meets at least four times a year and whenever 
requested by a member. The sessions are valid with the presence of at 
least three components. In the case of equal voting, the President’s 
vote shall prevail.  
3. The Italian Tennis Federation takes care, also by entering into a 
special agreement with “Sport e Salute S.p.A.”, every organizational 
and executive activity aimed at the conduct of the sporting event. To 
this end, a “Technical Management Commission” may be set up at the 
Italian Tennis Federation, composed of five members, one appointed by 
the Municipality of Turin, one by the Piedmont Region and three by the 
Federation itself.  
4. The establishment and functioning of the Committee referred to in 
paragraph 1 and the Commission referred to in paragraph 3 shall not 
give rise to any new or increased burden on public finances.  
5. The duties of a member of the Committee referred to in paragraph 1 
and of the Commission referred to in paragraph 3 shall no t provide for 
remuneration and shall not be cumulative, nor compatible with the 
exercise of functions within the framework of “Sport e Salute S.p.A.”.  
Art. 7 
Works and infrastructure  
1. The Municipality of Turin is authorised to draw up the plan of 
public wor ks and infrastructures and private works intended for the 
reception, tourist, social and cultural activities, connected to the 
final ATP Torino 2021 -2025, within the limits of the resources 
available for these purposes under current legislation. The provis ions 
on the planning of public works laid down in Article 21 of Legislative 
Decree No 50 of 18 April 2016 shall not apply to that plan.  
2. For the purposes of Article 14 of Presidential Decree No 380 of 6 
June 2001, the adaptation of the facilities intended t o host the major 
sporting event is considered to be of public interest, even without 
prior deliberation by the municipal council, and allows the issue of 
permits to derogate from the general urban planning instruments, in any 
case in accordance with the Co de of Cultural Heritage and Landscape 
referred to in Legislative Decree No 42 of 22 January 2004 and other 
sectoral legislation affecting the rules on the construction activity.  
3. The use of funds disbursed by public authorities shall be reported 
in the mann er and within the time limits laid down in Article 158 of 
the Consolidated Text of the laws on the organisation of local 
authorities referred to in Legislative Decree No 267 of 18 August 2000.  
4. The monitoring of the interventions referred to in this Article  
shall be carried out in accordance with Legislative Decree No 229 of 29 
December 2011 and the works shall be classified as ‘ATP Torino 2021 -
2025’. 
Art. 8 
Guarantees  
1. Private individuals who, on the date of entry into force of this 
Decree, have provided a guarantee in favour of the Italian Tennis 
Federation for the fulfilment of the obligations contracted by the 
latter towards ATP Tour, Inc., may request theArt. 11 
 State counter -guarantee granted under  market conditions, for a total 
maximum amount of EUR 44 million until 31 December 2024, reduced by a 
maximum amount of EUR 28.6 million from 1 January 2025 to 30 January 
2026. The counter -guarantee is listed in the annex to the estimates of 
the Ministry o f Economy and Finance referred to in Article 31 of Law No 
196 of 31 December 2009. The charges for the guarantees granted are 
paid to the revenue of the State budget for the subsequent reallocation 
to the statement of estimates of the expenditure of the Mi nistry of 
Economy and Finance.  
2. By decree of the Minister for Economic Affairs and Finance, 
detailed rules, conditions and time limits for granting that counter -
guarantee are laid down, in accordance with the rules of the European 
Union. 
Art. 9 
Financial an d accounting requirements  
1. The resources allocated to the Italian Tennis Federation for the 
organisation of the ATP Tennis Finals in the city of Turin are 
transferred annually by 15 January and are allocated, as a matter of 
priority, to the fulfilment of fi nancial obligations.  
2. For the year 2020, the Italian Tennis Federation is allocated 3 
million euros to support the organizational activities of the Torino 
ATP Finals 2021 -2025. These charges shall be paid from the resources 
allocated to ‘Sport e salute S.p. A.’, pursuant to Article 1(630) of Law 
No 145 of 30 December 2018, which are aimed at this purpose.  
Chapter III  
RULES GOVERNING THE PROHIBITION OF PARASITIC 
ADVERTISING  
Art. 10 
Ban on parasitic advertising  
1. Parasitic advertising (ambush marketing) activitie s carried out in 
connection with sport  or trade fair events of national or international 
importance which are not authorised by the organisers and which have 
the purpose of obtaining an economic or competitive advantage shall be 
prohibited.  
2. Parasitic ad vertising activities prohibited pursuant to paragraph 
1: 
a) the creation of an indirect link between a trade mark or other 
distinctive sign s and one of the events referred to in paragraph 1 
liable to mislead the public with reference  the identity of the 
official sponsors;  
b) the false statement in its advertising that it is an official 
sponsor of an event referred to in paragraph 1;  
c) the promotion of its own trade mark or other distinctive sign s 
by any action, not authorised by the organiser, which is likely to 
attract the attention of the public, carried out at one of the events 
referred to in paragraph 1, and capable of generating the erroneous 
impression that the perpetrator of the conduct is sponsor of the sport  
or trade fair event;  
d) the sale and advertising of goods or services abusively marked, 
even in part, with the logo of a sport or trade fair event referred to 
in paragraph 1 or with other distinctive signs liable to mislead the 
logo and to generate the incorrect perception of any connectio n with 
the event or its organiser.  
3. Parasitic advertising activities shall not include conduct carried 
out under sponsorship contracts concluded with individual athletes, 
teams, artists or participants authorised to one of the events referred 
to in paragraph 1. Temporal scope of application  
1. The prohibitions referred to in Article 10 shall operate from the 
90th day before the official date of the start (kick off) of the sport  
and fair events referred to in paragraph 1 of that article, until the 
90th day following the official date of the en d of those events.  
Art. 12 
Penalties and administrative and judicial protection  
2. Unless the conduct constitutes a criminal offence or more serious 
administrative crime, any person who infringes the prohibitions laid 
down in Article 10 shall be punishable by an administrative fine of 
between EUR 100  000 and EUR 2.5 million.  
3. The Competition and Market Authority, acting in the forms 
referred to in Article 8 of Legislative Decree No 145 of 2 August 2007, 
is responsible for establishing infringements  and imposing penalties, 
in so far as they are compatible.  
Art. 13 
Direct protection of injured parties  
1. The provisions of this Chapter shall not exclude the application 
of other legal provisions to protect persons who claim harm to their 
rights or interest s as a result of the conduct referred to in Article 
10. 
Art. 14 
Registration as a trademark of images that reproduce trophies  
2. In Article 8(3) of Legislative Decree No 30 of 10 February 2005, 
the following shall be inserted after the words ‘or sports’: imag es 
that reproduce trophies,  
Chapter IV  
FINAL PROVISIONS  
Art. 15 
Final provisions  
3. For the purposes of implementing the provisions of Chapters I and 
II of this Decree, the competences of the Lombardy, Veneto and Piedmont 
regions shall be without prejudice to the powers of the Regions of 
Lombardy, Veneto and Piedmont. The Autonomous Provinces of Trento and 
Bolzano shall ensure the purposes of this Decree, including with regard 
to the provisions of Articles 1, 2 and 3, in accordance with the 
Statute and its implementing rules.  
4. For the purposes of implementing Chapters I and II of this 
Decree, the President of the Council of Ministers or the Minister 
responsible for sport may lay down further implementing provisions, 
pursuant to Article 17(3) of Law N o 400 of 23 August 1988.  
5. The implementation of Chapter III does not result in new or 
increased burdens on public finances.  
Art. 16 
Entry into force  
1. This Decree shall enter into force on the day following that of 
its publication in the Official Gazette o f the Italian Republic and 
shall be submitted to the Chambers for conversion into law.  
This decree, bearing the seal of the State, will be included in the 
Official Collection of Legislative Acts of the Italian Republic. It is 
an obligation for anyone to ob serve and observe it.  
Given in Rome, 11 March 2020  
MATTARELLA  
Count, President of the Council of  Ministers  
Spadafora, Minister for Youth Policy 
and Sport  
Gualtieri, Minister for Economic 
Affairs and Finance  
See, the Seal Guard: Bonafede