The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi)

Massimo Merola; Daniele Gallo; Alessandro Cogoni; Guido Bellenghi

The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi)

Massimo Merola, Daniele Gallo, Alessandro Cogoni, Guido Bellenghi

Research output: Non-textual / digital / web - outputs › Web publication/site › Academic

Original language	English
Publisher	Concurrences
Media of output	Blog
Publication status	Published - 4 Feb 2010

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https://www.concurrences.com/en/bulletin/news-issues/february-2010/the-italian-supreme-court-agenzia-delle-entrate-fondazione-cassa-di-risparmio

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Merola, M., Gallo, D., Cogoni, A., & Bellenghi, G. (2010). The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi). Web publication/site, Concurrences. https://www.concurrences.com/en/bulletin/news-issues/february-2010/the-italian-supreme-court-agenzia-delle-entrate-fondazione-cassa-di-risparmio

Merola, Massimo (Author) ; Gallo, Daniele (Author) ; Cogoni, Alessandro (Author) et al.. / The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi). [Web publication/site].

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title = "The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi)",

author = "Massimo Merola and Daniele Gallo and Alessandro Cogoni and Guido Bellenghi",

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Merola, M, Gallo, D, Cogoni, A & Bellenghi, G, The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi), 2010, Web publication/site, Concurrences. <https://www.concurrences.com/en/bulletin/news-issues/february-2010/the-italian-supreme-court-agenzia-delle-entrate-fondazione-cassa-di-risparmio>

The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi). Merola, Massimo (Author); Gallo, Daniele (Author); Cogoni, Alessandro (Author) et al.. 2010. Concurrences.

Research output: Non-textual / digital / web - outputs › Web publication/site › Academic

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Merola M, Gallo D, Cogoni A, Bellenghi G. The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU (Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi) Concurrences. 2010.

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