L 353/16 Official Journal of the European Union 13.12.2006 COMMISSION DECISION of 22 June 2005 on the measure implemented by Italy for professional sports clubs (Decreto Salva Calcio) (notified under document number C(2005) 1794) (Only the Italian version is authentic) (Text with EEA relevance) (2006/898EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Commu- nity, and in particular the first subparagraph of Article 88(2) thereof, Having called on interested parties to submit their comments pursuant to the provision cited above (!) and having regard to their comments, Whereas: L PROCEDURE The Commission learned through the press that, when Decree-Law No 282 of 24 December 2002 was being converted into statute, the Italian Government adopted a measure on accounting rules for professional sports clubs. By letter D/51643 of 12 March 2003, the Commission requested information on the measure in question. By letter No 5243 of 22 April 2003, the Italian authorities requested an extension of the deadline for submitting the information to 14 May. Not having received any reply by the date set, the Commission requested the information by letter of 22 May, in which it reminded the Italian authorities that, according to Article 88(3) of the EC Treaty, the aid measure may not be put into effect until the Commission has presented its comments on the matter. The reply of the Italian authorities was received on 26 June 2003. By letter of 11 November 2003, the Commission informed Italy that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the measure. The Commission decision to initiate the procedure was published in the Official Journal of the European Union. (%) The Commission invited interested parties to submit their comments on the measure. () 0] C 308, 18.12.2003, p. 9. () See footnote 1. 4 ) The Commission received comments from the Italian authorities by letter of 13 February 2004 and from interested parties by letters of 19 January 2004 and 16 February 2004. By letter D/51415 of 25 February 2004, the Commission forwarded the comments of interested parties to Italy, which was given the opportunity to react. By letter No 08/RB/04 of 10 March 2004, the Italian authorities undertook to amend the measure in question with a view to removing any tax effects it might have. In view of the undertaking to render the measure compatible with the Community rules on competition and since the measure had no immediate effect from the point of view of state aid, the Commission suspended the procedure until such time as the measure had been amended. By letter No 13346 of 11 November 2004, the Italian authorities submitted to the Commission the text of the amendments to the Legge Comunitaria 2004, which was being examined by the Italian Parliament. The pre- announced amendments were finally introduced by way of Article 28 of Law No 62 of 18 April 2005 (Disposizioni per ladempimento di obblighi derivanti dall'appartenenza dell'Ttalia alle Comunita” europee. Legge comunitaria 2004 (°) ). 1L DESCRIPTION OF THE MEASURE The measure, introduced by virtue of Article 3(1bis) of Decree-Law No 282 of 24 December 2002, which lays down urgent measures regarding compliance with Com- munity and tax law, collection and accounting procedures and was converted into Law No 27 of 21 February 2003 (Law No 27/2003), is applicable to the sports clubs governed by Law No 91 of 23 March 1981 (Law No 91/ 1981). Published in Official Gazette No 96 of 27 April 2005 (Supplemento ordinario n. 76).