Denuncia CHAP(2013) 1334 — Acuse de recibo e información
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Denuncia CHAP(2013) 1334 Acuse de recibo e información ES Diario Oficial de la Unión Europea 24.8.2013
OTROS ACTOS COMISIÓN EUROPEA
Denuncia CHAP(2013) 1334 - Acuse de recibo e información
(2013/C 244/06)
La Comisión Europea ha recibido y sigue recibiendo un gran número de denuncias contra el impuesto municipal sobre bienes inmuebles en Italia (IMU). La Comisión ha registrado y seguirá registrando estas cartas con la referencia CHAP(2013) 1334.
Habida cuenta del número considerable de denuncias recibidas a este respecto y a fin de dar una respuesta rápida y mantener informados a los interesados, a la vez que se ahorran medios administrativos, la Comisión Europea publica este información en el Diario Oficial de la Unión Europea, así como a través de internet en la dirección siguiente: http://ec.europa.eu/eu_law/complaints/receipt/index_es.htm
Las denuncias alegan que la legislación italiana es discriminatoria hacia los ciudadanos italianos residentes en el extranjero que posean bienes inmuebles en Italia y que es contraria al Derecho de la UE y, en particular, a los artículos 18, 21, 45 y 49 del TFUE.
Tras el examen de las denuncias, la Comisión ha llegado a la conclusión de que no es posible, en este momento, determinar la existencia de una infracción del Derecho de la UE de acuerdo con las denuncias en lo que respecta a los ciudadanos italianos residentes en el extranjero que posean bienes inmuebles en Italia.
De acuerdo con la jurisprudencia reiterada del Tribunal de Justicia de la UE ( 1
), existe discriminación cuando situaciones comparables objetivamente se tratan de forma diferente. En lo que se refiere a las disposiciones nacionales que conceden beneficios fiscales, el Derecho de la UE no impide a los Estados miembros reservar un trato fiscal más favorable solo a los bienes inmuebles utilizados como...
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