The May edition of Euromerci published a contribution by Marco Lenti and Nicola Nardi addressing the taxability of State property fees.

The Supreme Court has ruled that Port System Authorities do not have to pay income taxes on concession fees collected until 2021. This decision, which contrasts with European precedents on state aid, clarifies that tax exemptions apply only from 2022 onwards.

The publication is available at the following link: https://www.euromerci.it/