Abstract

With the decision 72/2023 the Italian Tax court of Trieste ruled on the possibility to recognize on the amateur sport clubs the tax incentives provided by the Italian tax code, which consist in considering non-commercial the institutional activity of the club. In the case at hand, before the litigation, the tax auditors identified on top the club specific critical issues capable to consider the entity as commercial company and so subject to the corporate taxation. After a recognition of the club’s attribute, the judges stated that the index identified by the tax authorities were not able to disallow the tax incentives because the formal and effective structure and the way to perform the institutional activity were compliant with the relevant legislation