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The Preliminary Ruling of the Court of Justice on Preferential Taxation of Cooperatives and State Aid Rules

Flavia Tomat

DOI https://doi.org/10.21552/ESTAL/2012/2/284



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

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