Presentation

-  Court of Cassation, Section Tax, ordinance 26 July 2024, n. 20964

(Taxes - IMU - Notice of assessment - Exemption - Religious bodies - Non-commercial bodies - not entitled)

- Court of Cassation, Section Tax, ruling 9 September 2024, n. 24200

(Tributes - IMU - Failure to declare - Failure to pay - Moral religious bodies - Private associations of the faithful - Exemption - Not eligible)

- Court of Cassation, Section Tax, ordinance 19 November 2024, n. 29823

(Taxes - Notice of assessment - Adjustment of income - DOCFA procedure - Buildings used for public worship - Exemption from declaration in the land register)

- Court of Cassation, Section Tax, ordinance 9 December 2024, n. 31648

(Tributes - IMU exemption - Ecclesiastical bodies - Non-commercial activities - Loan - Direct use of property - Indirect use of property - Pay)