Principle of free competition

The article traces the evolution of Italian legislation regarding marine state property concessions: from the transitional regime of the extensions ex lege of existing concessions, adopted by the Italian legislator in the Nineties, up to the last extension of such concessions to 2033, and taking into account the European Commission’s position. The nature and multiple functions of the concessions for tourist-recreational uses are analyzed. On the basis of that analysis, the objectives and contents of necessary reform of the field are outlined, with the aim of adapting domestic law to EU competition rules. In addition to the obligation to award concessions by tender, the article highlights the need for reform to include the right to compensation of outgoing operators in such a way as to be truly equitable, satisfactory and in accordance with principles of EU law. It should also be noted that the criteria for determining license fees must be revised by introducing the principle of remuneration in order to ensure a genuinely competitive system, one which is efficient and economically sustainable for the State.

This paper aims to analyze the sentence T-778/16 of the General Court which has annulled the Decision (EU) 2017/1283 which had condemned Apple Inc. to pay about 13 billion in taxes into the Irish tax coffers, not paid following two “tax rulings”, one in 1991 and one in 2007, stipulated between the Irish tax authorities and Apple in order to define the tax base of the two subsidiaries ASI and AOE located in Irish territory. The analysis, in addition to highlighting the reasons that led the Court to annul the decision, will conclude with a brief reflection on the consequences that the judgment could have on the policy, started by the European Union in 2014, of fighting aggressive taxation practices adopted by some Member States.