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Aircraft Noise Emission Tax: Piemonte Region Decision

On January 1st 2018, it will entered into force the aircraft noise emission tax (IRESA) as provided for by Article 10 of Regional Law 14 April 2017, n. 6 approved by Piemonte Regional Council.  Caselle Airport does not agree and it retorts affirming that, in this way, Turin airport becomes less competitive than neighboring airports such as Milano Malpensa.  Actually, the above is not a peculiarity of Piemonte Region: the law should be enforce nationwide, but the competence is in charge of the single Region on the basis of a template. The fact is that mainly this law is not applied: the solely Region that provides for by such tax are Lazio, Campania, Emilia Romagna, Calabria and Marche, and, now, Piemonte. According to the calculations, the enforcement of the IRESA will increase the airport cost in Piemonte Region about 24% for every take-off and landing (Paragraph 5 of the above said Article 10 Regional Law 6/2017).

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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

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