Nozione di impresa e attività del privato sociale: la sentenza Betania della Corte di Giustizia ed i problematici confini applicativi del divieto di aiuti di Stato

Résumé

The State aid regime, originally conceived with enterprises in mind with the aim of guaranteeing competition in the market, is now increasingly being applied to entities that are not commercial in nature. The fact that these subjects sometimes offer their goods and services in a context in which other entities potentially operate leads them to be considered effective economic players. At first glance, the decision in Betania (Case C-74/16) is consistent with this recent interpretative trend.  However, it is apparent the ECJ has narrowed the freedom of Member States to decide on the basic features of their tax systems in these delicate areas which on the contrary realize typical public functions.