- Volume 11 (2012), Issue 2
- Vol. 11 (2012), No. 2
- >
- Pages 462 - 476
- pp. 462 - 476
The Preliminary Ruling of the Court of Justice on Preferential Taxation of Cooperatives and State Aid Rules
I. Introduction On 8 September 2011 the Court of Justice (“the Court”) handed down its judgment in the joined cases concerning the Italian tax regime providing exemptions for producers’ and workers’ cooperative societies.1 Upon a request for preliminary ruling from the Corte Suprema di Cassazione – before which appeals concerning the application of tax exemptions granted to producers’ and workers’ cooperative societies are still pending – the Court wa