Enti religiosi e terzo settore nell’ordinamento giuridico italiano

The reform of the Third Sector initiated in the Italian legal system with the law n. 106 of 6 June 2016, although still partial and incomplete pending the green light from the European Commission on the new flat-rate tax regimes for Third Sector entities, certainly involves religious entities. The s...

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Bibliographic Details
Main Author: Bettetini, Andrea 1963- (Author)
Format: Print Article
Language:Italian
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Published: 2023
In: Ius ecclesiae
Year: 2023, Volume: 35, Issue: 2, Pages: 575-591
Standardized Subjects / Keyword chains:B Southern Italy (motif) / Tax / Reform
IxTheo Classification:SA Church law; state-church law
SB Catholic Church law
Description
Summary:The reform of the Third Sector initiated in the Italian legal system with the law n. 106 of 6 June 2016, although still partial and incomplete pending the green light from the European Commission on the new flat-rate tax regimes for Third Sector entities, certainly involves religious entities. The study in particular examines the conditions of access to this legislation for religious entities and the fiscal aspects of the new law.
La riforma del Terzo settore avviata nell’ordinamento italiano con la legge di delega n. 106 del 6 giugno 2016, per quanto ancora parziale e non completa in attesa del via libera della Commissione Europea sui nuovi regimi forfettari di tassazione per gli enti del terzo settore, coinvolge anche gli enti religiosi. Lo studio in particolare esamina le condizioni di accesso a tale normativa per gli enti religiosi e i profili fiscali della novella.
ISSN:1120-6462
Contains:Enthalten in: Ius ecclesiae