Abstract

Law No. 222 of 1985 introduced a new system of financing religious denominations in Italy. Thanks to this law, the Catholic Church, in particular, as well as other religious denominations that have agreements with the State, manage significant financial resources. This paper focuses on a central aspect of the law, which concerns the increase in the operational capabilities of the beneficiary religious denominations, and particularly of the Catholic Church, especially in the field of personal services. However, this has also led to unprecedented problematic situations, such as those related to the management and, above all, the accounting of the funds received annually