The European Commission referred Italy to the European Court of Justice on Thursday 24 January, but Italy has still not put an end to its discriminatory treatment in terms of property registration fees.
A year ago, the Commission asked the country to amend its legislation providing for a reduced tax rate for Italians living abroad who buy their first home on Italian soil.
Under Italian law, these Italian emigrants benefit from a preferential rate of registration fees without having to satisfy the residence requirement. However, for nationals of other Member States, this preferential treatment is subject to actual residence or the establishment of residence within 18 months in the municipality where the property is located.
For the Commission, the finding is clear: such discriminatory treatment, directly based on nationality, is contrary to the Treaty on the Functioning of the EU (TFEU).
On the same day, the European institution also sent a letter of formal notice to the Italian authorities due to exemptions from municipal property tax or reductions in property tax for Italian pensioners living in the EU or in the countries of the European Economic Area. (Original version in French by Marion Fontana)