Comunicaciones al DO nº C-26/19 of Tribunal de Justicia, Sala Séptima, April 26, 2019
Resolution Date | April 26, 2019 |
Issuing Organization | Sala Séptima |
Decision Number | C-26/19 |
Petición de decisión prejudicial planteada por la Commissione tributaria provinciale di Modena (Italia) el 15 de enero de 2019 - Azienda USL di Modena / Comune di Sassuolo
(Asunto C-26/19)
Lengua de procedimiento: italiano
Órgano jurisdiccional remitente
Commissione tributaria provinciale di Modena
Partes en el procedimiento principal
Recurrente: Azienda USL di Modena
Recurrida: Comune di Sassuolo
Cuestiones prejudiciales
¿Es conforme con el artículo 107 TFUE, por el que se prohíben las ayudas de Estado «bajo cualquier forma», el artículo 9, apartado 8, del Decreto Legislativo n.º 23 [de 14 de marzo de 2011], que concede a las entidades del servicio sanitario nacional italiano una exención del IMU por los inmuebles poseídos que se destinen exclusivamente a funciones institucionales, interpretado en el sentido de que esa exención se reconoce también a una AUSL que ha cedido en arrendamiento un inmueble a una sociedad mercantil, con capital mixto público y privado, participada en un 51 % por dicha AUSL, y que presta allí servicios sanitarios en régimen de competencia con otros centros sanitarios de capital íntegramente privado, obteniendo así una ventaja fiscal, que ha de calificarse de ayuda de Estado, produciendo una alteración de las reglas del libre mercado?
¿Es conforme con el Tratado, en particular con el artículo 107 TFUE, por el que se prohíben las...
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