62004CO0336_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Commissione tributaria provinciale di Pordenone – Validity of Commission Decision 2002/581/EC of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy (notified under document number C(2001) 3955) (OJ 2002 L 184, p. 27).
Operative part
Operative part
1. Consideration of the questions referred has disclosed no factor of such a kind as to affect the validity of Commission Decision 2002/581/EC of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy;
2. Article 87 EC et seq., Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty and the principles of the protection of legitimate expectations, legal certainty and proportionality cannot preclude a national measure ordering the recovery of aid pursuant to a Commission decision which has classified that aid as incompatible with the common market and consideration of which in the light of those same provisions and general principles has disclosed no factor of such a kind as to affect its validity.