Complaint CHAP(2013) 1334 — Acknowledgement of receipt and information
Date: 2013-08-24
Institutions: European Commission
Subjects: Italy, complaint to the Commission, discrimination on the basis of nationality, equal treatment, foreign national, local tax, real property, secondary residence








C_2013244EN.01000801.xml










24.8.2013   


EN


Official Journal of the European Union


C 244/8





Complaint CHAP(2013) 1334 — Acknowledgement of receipt and information
2013/C 244/06
The European Commission has received and continues to receive a large number of complaints against the municipal tax on immovable property in Italy (IMU). The Commission has registered and will continue to register these letters under reference CHAP(2013) 1334.
Given the number of complaints received on this subject, and in order to ensure a rapid response to and information of those concerned while making the most economical use of its administrative resources, the Commission is publishing this information in the Official Journal of the European Union and on the Internet at: http://ec.europa.eu/eu_law/complaints/receipt/index_en.htm
The complaints claim that the Italian legislation is discriminatory to Italian citizens resident abroad who have immovable property in Italy and is thus contrary to EU law, in particular Articles 18, 21, 45 and 49 of the TFEU.
Following examination of the complaints, the Commission has concluded that it is not possible, at this stage, to identify an infringement of EU law in the complaints as regards Italian citizens resident abroad owning immovable property in Italy.
According to the established case-law of the ECJ (1), discrimination exists when objectively comparable situations are treated differently. As it concerns national measures granting tax advantages, EU law does not preclude Member States from reserving a more favourable tax treatment only to immovable properties used as principal residence of the taxpayers and excluding that used for any other purposes (secondary houses or rented), as such different use of the property makes them not in a comparable situation. Accordingly, Italians citizens living, predominantly, abroad and owning an immovable property in Italy are not in a situation comparable to that of Italian citizens living, predominantly, in the property they own in Italy.
Instead, the Commission is of the opinion that the measures described in the complaints, in particular Article 4 of Law No 44/2012, which allows local administrations to extend the so called ‘prima casa’ regime only to the immovable property owned by non-resident taxpayers having an Italian nationality and registered with AIRE, could however constitute discrimination against non-resident taxpayers of other nationalities with immovable property in Italy.
Taking into consideration these elements, the Commission is proposing to close the case.
Should the complainants consider they have new information that may lead the Commission to reconsider the proposal to close the case, this should be submitted to the Commission within a month of the publication of this notice. In the absence of any such new information, the Commission may close the case.
As for the possible discrimination of non-resident taxpayers of other nationalities who are owners of immovable property in Italy, the Commission is aware that the Italian authorities have announced imminent changes of the legislation concerned. Thus, the Commission intends to reserve its decision on the compatibility with EU law of that aspect of the legislation until it has had the chance to study the legislative changes to be introduced by the Italian authorities.


(1)  Judgements of 1.12.2011 in Cases C-250/08 Commission v Belgium and C-253/08 Commission v Hungary.