Aircraft Noise Emission Tax: Piemonte Region Decision
The aircraft noise emission tax (IRESA), a regional tax payable by national as well as foreign aircraft operators for every take-off and landing in an airport located in the national territory, already applied in Lazio, Campania, Emilia Romagna, Calabria and Marche, will come into force in Piemonte too: this on the basis of an amendment to 2017-2019 Regional Budget approved by Piemonte Regional Council (see Article 10, Regional Law 14 April 2017, n. 6). Piemonte Iresa will enter into force on 1 January 2018. As provided for by Paragraph 5 of the above said Article 10 Regional Law 6/2017, the amount of such regional tax will be of euro 0.50 per ton or fraction “regardless of the maximum take-off mass”. Consequently, the new local provision will be subject to deep litigation due to its full contradiction with the national law and the recent decision handed down by the Constitutional Court.
Maurizio Corain & Caterina Papalia
