1.The exemption from the indirect taxes on the transfer of Caremar, Saremar, Toremar and the Tirrenia business branch to respectively the Regions of Campania, Sardinia and Tuscany, and to CIN, constitutes State aid to Tirrenia within the meaning of Article 107(1) TFEU. The State aid was unlawfully put into effect by Italy in violation of Article 108(3) TFEU.
2.The exemption from corporate income tax of the proceeds from the sale of the Tirrenia business branch to CIN constitutes State aid to Tirrenia within the meaning of Article 107(1) TFEU. The State aid was unlawfully put into effect by Italy in violation of Article 108(3) TFEU.
3.The aid referred to in paragraph 1 and 2 of this Article is incompatible with the internal market.
4.At the time of adoption of this Decision, Italy has not yet paid out the aid referred to in paragraph 2 of this Article.