l'Illegittimità ed incoerenza della trasformazione del regime d'aiuti delle ZFU in aiuti in de minimis ad opera del DL n. 179/2012

The concessionary mechanism associated with the institution of certain ZFU of the Country referred to L. n. 296/2006, would have responded to the opportunity to use the taxes as a lever for development; the granting of tax concessions in the form of exemptions or tax reductions and/or contributions for firms located in areas of high social disadvantage of the cities located in Regions with a deficit in their development (Mezzogiorno and north central Italy), responded, in fact, to the objective of granting selective aids (to certain firms and certain territories) for the pursuit of a purpose , an identified mission among the objectives deemed relevant, already within the Community (cohesion policy), so much as to be “tolerated” by the complex rules on State aid, in defense of free tax competition between states. Unfortunately, after the suppression of the original regime in 2010, despite the authorization granted by the European Commission, all the tax and social contributions have been “transformed” in mere aid, in de minimis, released from the pursuit of taking actions to develop cities and territories and to the prediction of various constraints linked to specific district of the cities, place where the beneficiaries carry out their activities; specific districts of the cities located in the “convergence regions” (as well as in the territory of the Sulcis), that eventually “demolish” the usefulness of the concession of public resources, and which may, as we shall see, appear at odds with the European and domestic principles, set at the head of the rules to address the political action on the development and competitiveness of the territories.