Judgment of the General Court of 20 December 2023 – Autorità di sistema portuale del Mar Ligure occidentale and Others v Commission

(Case T-166/21) ¹

(State aid – Taxation of port authorities in Italy – Exemption from corporate income tax – Decision declaring aid incompatible with the internal market – Existing aid – Concept of ‘undertaking’ – Concept of ‘economic activity’ – Advantage – Selectivity – Distortion of competition – Effect on trade between Member States – Equal treatment)

Language of the case: Italian

Parties

Applicants: Autorità di sistema portuale del Mar Ligure occidentale (Genoa, Italy) and the 15 other applicants whose names are set out in the annex to the judgment (represented by: F. Munari, I. Perego, G.M. Roberti and S. Zunarelli, lawyers)

Defendant: European Commission (represented by: B. Stromsky and F. Tomat, acting as Agents)

Intervener in support of the applicants: Associazione Porti Italiani (Assoporti) (Rome, Italy) (represented by F. Munari, I. Perego, G.M. Roberti and S. Zunarelli, lawyers)

Re:

By their action based on Article 263 TFEU, the applicants seek the annulment of Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 – 2019/C (ex 2018/E) which Italy implemented – Corporate Taxation of Ports in Italy (OJ 2021 L 354, p. 1).

Operative part of the judgment

The Court:

Annuls Commission Decision (EU) 2021/1757 of 4 December 2020 on the aid scheme SA.38399 – 2019/C (ex 2018/E) which Italy implemented – Corporate Taxation of Ports in Italy, in so far as it classifies the grant of authorisations for port operations as an economic activity;

Dismisses the action as to the remainder;

Orders Autorità di sistema portuale del Mar Ligure occidentale and the other applicants whose names are set out in the annex, Associazione Porti Italiani (Assoporti) and the European Commission each to bear their own costs.

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¹     OJ C 189, 17.5.2021.