Attività di culto e Codice del Terzo settore. I “chiarimentiµ del Ministero del Lavoro in tema di «attività diverse» (art. 6) e di accesso alle agevolazioni urbanistiche per le attività principali degli ETS (art. 71)

• Autores: Giuseppe D'Angelo
• Localización: Quaderni di diritto e política ecclesiastica, ISSN 1122-0392, Vol. 27, Nº 3, 2019, págs. 551-580
• Idioma: italiano
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article deals with the placement of the worship activities in the Third Sector Code, focusing on the recent clarifications of the Ministry of Labour about the possibility to consider them as linked to the general interest activities and about the problematic interpretation of the urbanistic facilitations of art. 71. This provision allows the use of a building for the main activities of the Third sector bodies despite its urbanistic destination would not allow it. Nevertheless, at the moment, the facilitation provided by art. 71 is not considered available for worship and religious activities, even if they are in connection with the general interest activities. As the opinion of the Ministry implicitly shows, this is a very significant point in considering the placement of religious and worship purposes in the Third Sector Code and, specifically, to underline the distance between these purposes and the general interest activities, as they are defined in the art. 5 of the Code