Le esenzioni fiscali previste per gli enti ecclesiastici e gli enti centrali della Chiesa cattolica: il caso dei tributi locali
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Tania M. Tenuzzo [1]
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[1] University of Modena and Reggio Emilia
University of Modena and Reggio Emilia
Módena, Italia
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- Localización: Il Diritto ecclesiastico, ISSN 1128-7772, Vol. 132, Nº. 1-2, 2021, págs. 187-214
- Idioma: italiano
- Títulos paralelos:
- Tax exemptions for ecclesiastical and central entities of the Catholic Church: the case of local taxes
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Resumen
The paper aims to examine the regulation of the taxation of ecclesiastical entities and central entities of the Catholic Church, focusing on the local taxation they are subject to. The question is whether, under the exemptions granted to the Holy See by the Lateran Treaty, local taxes can also be included in the same way as imu and ici. After examining the regulations of the Lateran Treaty as well as the Convention between Italy and the Holy See on fiscal matters, the taxes imposed on entities and the various exemptions granted to them were examined in depth, right down to local taxes. Furthermore, the difference regarding the conditions that characterize the taxes examined in this paper has been the subject of in-depth study, the outcome of which has also been confirmed by recent case law.
