Ruling 320/2022: Split Payment – Article 17-ter of Presidential Decree No. 633 of 1972

The petitioner is a national sports federation, having the nature of an association under
private law and recognized by the Italian National Olympic Committee (CONI) and the
Italian Paralympic Committee (CIP), counts among its revenues both contributions
public (provided by CONI, Sport and Health spa, CIP and public entities
territorial) as well as revenues of a private nature, such as membership fees,
affiliation, as well as income of a commercial nature from sponsorships.
The Applicant represents that based on the principles contained in the judgment of the
Court of Justice of the EU on September 11, 2019, the joined chambers of the Court of Auditors,
in judgment n…. upheld the appeal brought “against the inclusion of the same
in the list of public administrations included in the State Economic Account,
prepared by ISTAT.”

Source: gov.it

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