# C_2008171EN.01002401.xml

| 5.7.2008 | EN | Official Journal of the European Union | C 171/24 |
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5.7.2008

EN

Official Journal of the European Union

C 171/24

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Reference for a preliminary ruling from the Corte Costituzionale (Italy) lodged on 21 April 2008 — Presidente del Consiglio dei Ministri v Regione Autonoma della Sardegna

(Case C-169/08)

(2008/C 171/35)

Language of the case: Italian

Referring court

Corte Costituzionale

Parties to the main proceedings

Applicant: Presidente del Consiglio dei Ministri

Applicant:

Defendant: Regione Autonoma della Sardegna

Defendant:

Questions referred

| 1. | Is Article 49 of the Treaty to be interpreted as precluding the application of a rule, such as that laid down in 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), under which the regional tax on aircraft making stopovers for tourist purposes is levied only on undertakings, operating aircraft which they themselves use for the transport of persons in the course of ‘general business aviation’ activities, which have tax domicile outside the territory of the Region of Sardinia? |
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1.

Is Article 49 of the Treaty to be interpreted as precluding the application of a rule, such as that laid down in 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), under which the regional tax on aircraft making stopovers for tourist purposes is levied only on undertakings, operating aircraft which they themselves use for the transport of persons in the course of ‘general business aviation’ activities, which have tax domicile outside the territory of the Region of Sardinia?

| 2. | Does Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, by providing for the imposition of the regional tax on aircraft making stopovers for tourist purposes only on undertakings, operating aircraft which they themselves use for the transport of persons in the course of ‘general business aviation’ activities, which have tax domicile outside the territory of the Region of Sardinia, constitute, within the meaning of Article 87 of the Treaty, State aid to undertakings carrying on the same activities which have tax domicile in the Region of Sardinia? |
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2.

Does Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, by providing for the imposition of the regional tax on aircraft making stopovers for tourist purposes only on undertakings, operating aircraft which they themselves use for the transport of persons in the course of ‘general business aviation’ activities, which have tax domicile outside the territory of the Region of Sardinia, constitute, within the meaning of Article 87 of the Treaty, State aid to undertakings carrying on the same activities which have tax domicile in the Region of Sardinia?

| 3. | Is Article 49 of the Treaty to be interpreted as precluding the application of a rule, such as that laid down in Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, under which the regional tax on recreational craft making stopovers for tourist purposes is levied only on undertakings, operating recreational craft, which have tax domicile outside the territory of the Region of Sardinia and whose commercial operations involve making such craft available to third parties? |
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3.

Is Article 49 of the Treaty to be interpreted as precluding the application of a rule, such as that laid down in Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, under which the regional tax on recreational craft making stopovers for tourist purposes is levied only on undertakings, operating recreational craft, which have tax domicile outside the territory of the Region of Sardinia and whose commercial operations involve making such craft available to third parties?

| 4. | Does Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, by providing for the imposition of the regional tax on recreational craft making stopovers only on undertakings, operating recreational craft, which have tax domicile outside the territory of the Region of Sardinia and whose commercial operations involve making such craft available to third parties constitute, within the meaning of Article 87 of the Treaty, State aid to undertakings carrying on the same activities which have tax domicile in the Region of Sardinia? |
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4.

Does Article 4 of Law No 4 of 2006 of the Region of Sardinia, as amended by Article 3(3) of Law No 2 of 2007 of the Region of Sardinia, by providing for the imposition of the regional tax on recreational craft making stopovers only on undertakings, operating recreational craft, which have tax domicile outside the territory of the Region of Sardinia and whose commercial operations involve making such craft available to third parties constitute, within the meaning of Article 87 of the Treaty, State aid to undertakings carrying on the same activities which have tax domicile in the Region of Sardinia?

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