Onderzoek of belastingvoordeel voor Italiaanse sportclubs bestempeld kan worden als ongeoorloofde staatssteun (en)

The European Commission has adopted a final decision finding that the recently amended measures in favour of sports clubs in Italy no longer constitute state aid. This decision only concerns the taxation aspects, and the infringement procedure for violation of the EU accounting Directives remains open (see IP/04/854).

In December 2002, Italy adopted legislative measures which modified the accounting rules for professional sports clubs, and gave them certain tax advantages The measure would have allowed the sports clubs to offset losses suffered in the past against future profits for a longer period of time than normally allowed: this possibility would have reduced the clubs' tax obligations. In November 2003, the Commission opened a formal investigation procedure (see IP/03/1529), as it considered that the taxation aspects of the law could constitute an incompatible aid.

In March 2004, the Italian authorities agreed to modify the measures with a view to removing any effect on taxation. Having taken note of this commitment, the Commission state aid procedure was suspended pending the actual amendment.

The modifications were introduced by Italy with Law n°. 62 of 18 April 2005.