Joined Cases C-434/19 and C-435/19: Judgment of the Court (Fifth Chamber) of 3 March 2021 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Poste Italiane SpA (C-434/19), Agenzia delle entrate — Riscossione (C-435/19) v Riscossione Sicilia SpA agente riscossione per la provincia di Palermo e delle altre provincie siciliane (C-434/19), Poste Italiane SpA (C-435/19) (References for a preliminary ruling — State aid — Competition — Article 107(1) TFEU — Conditions under which applicable — Article 106(2) TFEU — Services of general economic interest — Management of the post-office account used for collection of the municipal real estate tax — Undertakings benefiting from special or exclusive rights granted by the Member States — Fees set unilaterally by the recipient undertaking — Abuse of dominant position — Article 102 TFEU — Inadmissibility)
Date: 2021-03-03
Institutions: Court of Justice
Subjects: Italy, State aid, bank charges, control of State aid, dominant position, local tax, post office financial services, property tax, services of general interest, tax collection








C_2021163EN.01000502.xml










3.5.2021   


EN


Official Journal of the European Union


C 163/5






Judgment of the Court (Fifth Chamber) of 3 March 2021 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Poste Italiane SpA (C-434/19), Agenzia delle entrate — Riscossione (C-435/19) v Riscossione Sicilia SpA agente riscossione per la provincia di Palermo e delle altre provincie siciliane (C-434/19), Poste Italiane SpA (C-435/19)
(Joined Cases C-434/19 and C-435/19) (1)

(References for a preliminary ruling - State aid - Competition - Article 107(1) TFEU - Conditions under which applicable - Article 106(2) TFEU - Services of general economic interest - Management of the post-office account used for collection of the municipal real estate tax - Undertakings benefiting from special or exclusive rights granted by the Member States - Fees set unilaterally by the recipient undertaking - Abuse of dominant position - Article 102 TFEU - Inadmissibility)
(2021/C 163/06)
Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings


Applicants: Poste Italiane SpA (C-434/19), Agenzia delle entrate — Riscossione (C-435/19)

Defendants: Riscossione Sicilia SpA agente riscossione per la provincia di Palermo e delle altre provincie siciliane (C-434/19), Poste Italiane SpA (C-435/19)

Intervening party: Poste italiane SpA — Bancoposta (C-435/19)

Operative part of the judgment

Article 107 TFEU must be interpreted as meaning that a national measure under which the agents responsible for collecting the imposta comunale sugli immobiliare (municipal real estate tax) are required to hold a current account in their name with Poste Italiane SpA, to enable tax payers to pay that tax, and to pay a fee for the management of that current account, constitutes ‘State aid’ provided that that measure is (i) attributable to the State, (ii) provides a selective advantage to Poste Italiane through State resources and (iii) is liable to distort competition and trade between the Member States, which are matters for the referring court to ascertain.


(1)  OJ C 328, 30.9.2019.