
The Regional Prosecutor's Office for Campania of the Court of Auditors, in
conclusion of an investigation conducted with the Guardia di Finanza of
Naples aimed at verifying the regularity of the
state-owned maritime concessions issued by the Maritime Authority,
Port System of the Central Tyrrhenian Sea, has ascertained the
systematic non-payment of the regional surcharge to the fees
state-owned maritime by all operators
holders of concessions in the ports of Naples, Salerno and
Castellammare di Stabia, allowing more than
of 3.1 million euros in unpaid payments.
Recalling that the regional tax on state concessions
maritime costs, equal to a percentage varying between 10% and 25% of the
related fee, was established by Article 2 of the
Law no. 281 of 16 May 1970, and was transposed by the
Campania Region by Regional Law No 1 of 26 January 1972,
Announcing the results of the survey, the Provincial Command of
Napoli of the Guardia di Finanza explained that until 2024, even
in light of the Constitutional Court's ruling no. 131/2024,
it was erroneously considered that this tax was not applicable
to the concessions issued by the System Authorities
Port, unlike what happened for concessions
issued, for example, by the Municipalities, for the stretches of coastline of
respective competence. Following the investigative activities
of the Court of Auditors, the Campania Region, as the final owner
of the right to the collection of the sums, intervened with the
Regional Law No. 13 of 22 July 2025. With this measure,
which has innovated the provisions already contained in the law
Regional Law no. 5 of 2013, was identified in the
of the Port System, as the granting body,
the administration holding the power-duty to ascertain and
collect the tax from the concessionaires. The Port Authority has
then activated by sending 422 notices of formal notice to the
dealers found to be in default, ordering payment
of the tax due with reference to the last five years.