# Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (notified under document C(2012) 9461) (Only the Italian text is authentic) (Text with EEA relevance) (2013/284/EU), Article 3

Extent: E+W+S+N.I.

The IMU exemption, granted to non-commercial entities which carry on in the real estate exclusively the activities listed in Article 7(1)(i) of Legislative Decree No 504/92, does not constitute state aid within the meaning of Article 107(1) of the Treaty.

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Source: https://www.legislation.gov.uk/eudn/2013/284/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-284/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.