The issue examined concern compatibility of National limitation of tax credit for disantvantaged workers (ruled by L. 388/2000, art. 7, comma 10, e L. 289/2002 art. 63) with EU State aid legislation and in particular with de minimis rule. Neverthless Italian case law tendency recognize competence of national legislator in definition of fiscal allowances limitation, it’s particularly relevant application of EU regulation n. 2204/2002 having higher effectiveness than national law. This European act establishes an important derogation concerning the enforcement of art. 107 of European Union Treaty and the prohibition of state aids in cases of workers from disadvantaged categories and measures to increase employments. The consequence is the incompatibility of Italian tax credit de minimis rule with EU law.
Il credito d'imposta per l'incremento dell'occupazione: esclusione dal divieto di aiuti di Stato e inapplicabilità della regola del "de minimis".
TRIGGIANI, Silvia
2013
Abstract
The issue examined concern compatibility of National limitation of tax credit for disantvantaged workers (ruled by L. 388/2000, art. 7, comma 10, e L. 289/2002 art. 63) with EU State aid legislation and in particular with de minimis rule. Neverthless Italian case law tendency recognize competence of national legislator in definition of fiscal allowances limitation, it’s particularly relevant application of EU regulation n. 2204/2002 having higher effectiveness than national law. This European act establishes an important derogation concerning the enforcement of art. 107 of European Union Treaty and the prohibition of state aids in cases of workers from disadvantaged categories and measures to increase employments. The consequence is the incompatibility of Italian tax credit de minimis rule with EU law.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
