Le esenzioni fiscali previste per gli enti ecclesiastici e gli enti centrali della Chiesa cattolica: il caso dei tributi locali
Tax exemptions for ecclesiastical and central entities of the Catholic Church : the case of local taxes · 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...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | Italian |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Serra
2021
|
| In: |
Il diritto ecclesiastico
Year: 2021, Volume: 132, Issue: 1/2, Pages: 187-214 |
| Standardized Subjects / Keyword chains: | B
Catholic church
/ Church institution
/ Tax exemption
/ Italy
|
| IxTheo Classification: | KBJ Italy SA Church law; state-church law |
| Further subjects: | B
Vatican
B Church B Catholic B Local B Tax B Exemptions B Ecclesiastic B Entities |
| Online Access: |
Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000caa a2200000 4500 | ||
|---|---|---|---|
| 001 | 1824011709 | ||
| 003 | DE-627 | ||
| 005 | 20221215121401.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 221130s2021 xx |||||o 00| ||ita c | ||
| 024 | 7 | |a 10.19272/202130802010 |2 doi | |
| 035 | |a (DE-627)1824011709 | ||
| 035 | |a (DE-599)KXP1824011709 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a ita | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Tenuzzo, Tania M. |e VerfasserIn |4 aut | |
| 245 | 1 | 3 | |a Le esenzioni fiscali previste per gli enti ecclesiastici e gli enti centrali della Chiesa cattolica |b il caso dei tributi locali |c Tania M. Tenuzzo |
| 264 | 1 | |c 2021 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a Tax exemptions for ecclesiastical and central entities of the Catholic Church : the case of local taxes · 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. | ||
| 650 | 4 | |a Entities | |
| 650 | 4 | |a Tax | |
| 650 | 4 | |a Exemptions | |
| 650 | 4 | |a Ecclesiastic | |
| 650 | 4 | |a Local | |
| 650 | 4 | |a Church | |
| 650 | 4 | |a Catholic | |
| 650 | 4 | |a Vatican | |
| 652 | |a KBJ:SA | ||
| 689 | 0 | 0 | |d b |0 (DE-588)2009545-4 |0 (DE-627)101659261 |0 (DE-576)191644501 |2 gnd |a Katholische Kirche |
| 689 | 0 | 1 | |d s |0 (DE-588)4163949-2 |0 (DE-627)10545107X |0 (DE-576)209884967 |2 gnd |a Kirchliche Einrichtung |
| 689 | 0 | 2 | |d s |0 (DE-588)4183176-7 |0 (DE-627)105304735 |0 (DE-576)210016736 |2 gnd |a Steuerbefreiung |
| 689 | 0 | 3 | |d g |0 (DE-588)4027833-5 |0 (DE-627)106283235 |0 (DE-576)208972501 |2 gnd |a Italien |
| 689 | 0 | |5 (DE-627) | |
| 773 | 0 | 8 | |i Enthalten in |t Il diritto ecclesiastico |d Pisa : Serra, 2007 |g 132(2021), 1/2, Seite 187-214 |h Online-Ressource |w (DE-627)718621190 |w (DE-600)2661373-6 |w (DE-576)369187350 |x 2035-3545 |7 nnns |
| 773 | 1 | 8 | |g volume:132 |g year:2021 |g number:1/2 |g pages:187-214 |
| 856 | 4 | 0 | |u https://doi.org/10.19272/202130802010 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a KALD | ||
| 936 | u | w | |d 132 |j 2021 |e 1/2 |h 187-214 |
| 951 | |a AR | ||
| CAN | |a 1 | ||
| ELC | |a 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4222087750 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1824011709 | ||
| LOK | |0 005 20221215121401 | ||
| LOK | |0 008 221130||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-Tue135-1 |c DE-627 |d DE-Tue135-1 | ||
| LOK | |0 852 |a DE-Tue135-1 | ||
| LOK | |0 852 1 |m p |9 00 | ||
| LOK | |0 852 2 |b FTH Z5-158 (Print) |9 00 | ||
| LOK | |0 85640 |u https://bibsearch.uibk.ac.at/AC01649447 | ||
| LOK | |0 935 |a inzs |a inzo | ||
| LOK | |0 936ln |0 1442053283 |a SA | ||
| LOK | |0 936ln |0 1442048786 |a KBJ | ||
| LOK | |0 938 |k p | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||
| STA | 0 | 0 | |a Catholic church,Catholic Church,Catholic Church,Former pilgrimage church Saint Ottilia,Church institution,Church agency,Italy,Italy,Italy,Italy,Lower Italy,Mezzogiorno,Southern Italy,Northwestern Italy,Tax exemption,Exemption from taxation |
| STB | 0 | 0 | |a Exonération fiscale,Institution ecclésiastique,Italie,Église catholique,Église catholique |
| STC | 0 | 0 | |a Exención de impuestos,Institución eclesial,Italia,Movimiento juvenil católico |
| STD | 0 | 0 | |a Chiesa cattolica,Esenzione dalle tasse,Istituzione ecclesiatica,Italia |
| STE | 0 | 0 | |a 免税,天主教会,罗马公教,教会机构 |
| STF | 0 | 0 | |a 免稅,天主教會,羅馬公教,教會機構 |
| STG | 0 | 0 | |a Igreja católica,Instituição eclesial,Isenção de impostos,Itália |
| STH | 0 | 0 | |a Италия (мотив),Католическая церковь (мотив),Освобождение от уплаты налогов,Церковная организация |
| STI | 0 | 0 | |a Εκκλησιαστικό ίδρυμα,Ιταλία (μοτίβο),Καθολική Εκκλησία (μοτίβο),Φοροαπαλλαγή |
| SUB | |a CAN | ||
| SYG | 0 | 0 | |a Katolikus Egyház,RCC,Katoličeskaj Cerkovʹ,Katoličke Cerkve,Katolska Cyrkej,Katolske Kirke,Ecclesia Catholica,Igreja Católica,Römisch-Katholische Kirche,Katholikē Ekklēsia,Catholic Church,Roman Catholic Church,Eglise Catholique,Eglise Catholique Romaine,Chiesa Cattolica,Katholieke Kerk,Iglesia Católica,Katolické Církve,Kościoł Katolicki,Katoličke Crkve,Eglise catholique romaine,Chiesa cattolica romana,Roman catholic Church,Eglise catholique,Römische Kirche , Eglise catholique,Roman Catholic Church,Catholic Church , Ehemalige Wallfahrtskirche Sankt Ottilia , Kirchliche Institution , Steuerfreiheit , Italy , Italia,Königreich Italien,Repubblica Italiana,Italiya Respublikasi,Italijos Respublika,Olaszorszaǵ,Olasz Koz̈taŕsasaǵ,Regno d'Italia,Italienische Republik,République Italienne,Yidali-gongheguo,Italy |
| TIM | |a 100018610317_100020241231 |b 1861-03-17 - 2024 | ||