Judgment_paragraph 42 · European Commission v Italian Republic (C-305/09)

42In that regard, the reference, by the Italian Republic, to the scope of Law No 29/2006 is irrelevant in this case. As is apparent from Article 1 of Decision 2005/919 and from the first recital in the preamble thereto, the aid scheme in question was in fact implemented by Article 1(1)(b) of Decree-Law No 269/2003, which was converted into law by Law No 326/2003 of 24 November 2003. However, the Italian Republic is obliged, under Article 2(1) of Decision 2005/919 to the recover the aid made available on the basis of Decree-Law No 269/2003. In that perspective, the question of whether the benefit allowed to the undertakings concerned was in accordance with domestic law or, on the contrary, constituted tax avoidance or evasion cannot affect the obligation of the Member State in question to recover the aid within the prescribed time-limits. Any possible difficulties connected with the need to check tax returns, under the appropriate national procedures, cannot justify, by themselves, as is clear from paragraphs 33 and 37 of the present judgment, the failure to implement Decision 2005/919 within the prescribed time-limits.

European Commission v Italian Republic (C-305/09)

Key facts

History · 1 version

Connections