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...
| Main Author: | |
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| Format: | Print Article |
| Language: | Italian |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2023
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| In: |
Ius ecclesiae
Year: 2023, Volume: 35, Issue: 2, Pages: 575-591 |
| Standardized Subjects / Keyword chains: | B
Southern Italy (motif)
/ Tax
/ Reform
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| IxTheo Classification: | SA Church law; state-church law SB Catholic Church law |
| 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. |
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| ISSN: | 1120-6462 |
| Contains: | Enthalten in: Ius ecclesiae
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