The contributory capacity of religious bodies between subjective purposes and objective activities in the light of the interpretation of the Financial Administration. Confirmations and (further) difficulties in legal enforcement and coordination
Are you already subscribed?
Login to check
whether this content is already included on your personal or institutional subscription.
Abstract
The paper analyzes the clarifications and indications recently put in place by the Italian Financial Administration in order to the tax benefits provided for religious bodies and worship buildings. In particular, the paper focuses on the current difficulties and the perspective of the Financial Administration’s attempts to identify and affirm objective and univocal criteria.
Keywords
- Religious bodies
- Contributory capacity
- Worship buildings
- Tax benefits
- Financial Administration
