# C_2010024EN.01000602.xml

| 30.1.2010 | EN | Official Journal of the European Union | C 24/6 |
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30.1.2010

EN

Official Journal of the European Union

C 24/6

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Judgment of the Court (Grand Chamber) of 17 November 2009 (reference for a preliminary ruling from the Corte costituzionale (Italy)) — Presidente del Consiglio dei Ministri v Regione autonoma della Sardegna

(Case C-169/08) (1)

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(Freedom to provide services - Article 49 EC - State aid - Article 87 EC - Regional legislation establishing a tax on stopovers for tourist purposes by aircraft used for the private transport of persons, or by recreational craft, to be imposed only on operators whose tax domicile is outside the territory of that region)

2010/C 24/09

Language of the case: Italian

Referring court

Referring court

Corte costituzionale (Italy)

Parties to the main proceedings

Parties to the main proceedings

Applicant: Presidente del Consiglio dei Ministri

Applicant:

Defendant: Regione autonoma della Sardegna

Defendant:

Re:

Re:

Reference for a preliminary ruling — Corte Costituzionale (Italy) — Interpretation of Articles 49 and 87 EC — Regional legislation under which a tax is imposed in respect of stopovers for tourist purposes by aircraft only on undertakings, operating aircraft for the transport of persons or goods by way of an activity ancillary to their main business, whose tax domicile is outside Sardinia — State aid, in the form of an exclusion from the obligation to pay the tax, to undertakings carrying on the same activities whose tax domicile is in Sardinia

Operative part of the judgment

Operative part of the judgment

| 1. | Article 49 EC must be interpreted as precluding tax legislation, adopted by a regional authority, such as that provided for under Article 4 of Law No 4 of the Region of Sardinia of 11 May 2006 (Miscellaneous provisions on revenue, reclassification of costs, social policy and development) as amended by Article 3(3) of Law No 2 of the Region of Sardinia of 29 May 2007 (Provisions for the preparation of the annual and long-term budget of the Region — 2007 Finance Law), which establishes a regional tax on stopovers for tourist purposes by aircraft used for the private transport of persons, or by recreational craft, to be imposed only on natural and legal persons whose tax domicile is outside the territory of the region. |
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1.

Article 49 EC must be interpreted as precluding tax legislation, adopted by a regional authority, such as that provided for under Article 4 of Law No 4 of the Region of Sardinia of 11 May 2006 (Miscellaneous provisions on revenue, reclassification of costs, social policy and development) as amended by Article 3(3) of Law No 2 of the Region of Sardinia of 29 May 2007 (Provisions for the preparation of the annual and long-term budget of the Region — 2007 Finance Law), which establishes a regional tax on stopovers for tourist purposes by aircraft used for the private transport of persons, or by recreational craft, to be imposed only on natural and legal persons whose tax domicile is outside the territory of the region.

| 2. | Article 87(1) EC must be interpreted as meaning that tax legislation, adopted by a regional authority, which establishes a tax on stopovers, such as that at issue in the main proceedings, to be imposed only on natural and legal persons whose tax domicile is outside the territory of the region, constitutes a State aid measure in favour of undertakings established in that territory. |
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2.

Article 87(1) EC must be interpreted as meaning that tax legislation, adopted by a regional authority, which establishes a tax on stopovers, such as that at issue in the main proceedings, to be imposed only on natural and legal persons whose tax domicile is outside the territory of the region, constitutes a State aid measure in favour of undertakings established in that territory.

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(1)  OJ C 171, 05.07.2008.

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