CELEX: C2007/315/14
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-427/05: Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy)) — Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA (Structural Funds — Regulation (EEC) No 4253/88 — Second subparagraph of Article 21(3) — Prohibition of deduction — Calculation of taxable income — Taking account of Community grants received)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/9
            
         Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy)) — Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA
   (Case C-427/05) (1)
   
   (Structural Funds - Regulation (EEC) No 4253/88 - Second subparagraph of Article 21(3) - Prohibition of deduction - Calculation of taxable income - Taking account of Community grants received)
   (2007/C 315/14)
   Language of the case: Italian
   Referring court
   Commissione tributaria regionale di Genova
   Parties to the main proceedings
   
      Applicant: Agenzia delle Entrate — Ufficio di Genova 1
   
      Defendant: Porto Antico di Genova SpA
   Re:
   Request for a preliminary ruling — Commissione tributaria regionale di Genova — Interpretation of Article 21(3) of Council Regulation No 2082/93 of 20 July 1993 amending Regulation (EEC) No 4253/88 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ 1993 L 193, p. 20) — Compatibility of a national provision which takes into account Community funds received in the assessment of taxable income
   Operative part of the judgment
   The second subparagraph of Article 21(3) of Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments, as amended by Council Regulation (EEC) No 2082/93 of 20 July 1993, must be interpreted as meaning that it does not preclude a national tax provision such as Article 55(3)(b) of Decree No 917 of the President of the Republic of 22 December 1986, which includes grants paid by the Community Structural Funds in the assessment of taxable income.
   
      (1)  OJ C 36, 11.2.2006.