Nr. 2/2020MARIO FERRANTE A proposito di un’interessante interpretazione della “appellatio mere evidenter dilatoria” e del ricorso all’ammonizione ex can. 1691, § 1 a tutela del “bonum familiae”
Nr. 2/2020Criminal Jurisprudence and legislation
- Provincial Tax Commission of Pesaro, 7 January 2020 no. 3 (IRES tax relief – Ecclesiastical bodies – Buildings not directly instrumental to religion or worship) 642
- Campania Provincial Tax Commission, 16 January 2020 no. 605 (VAT, IRES and IRAP exemptions – Ecclesiastical bodies – Confraternities - Cemeteries – Inseparability of the tax claim) 644
- Umbria Provincial Tax Commission, 17 February 2020 n. 55 (Buildings of worship – Land register entry and allocation of income) 649
- Court of Cassation, Fifth Division, 11 March 2020 no. 6795 (ICI exemption – Non-commercial entities – Objective requirements for use of property – EU case-law) 653
- Court of Cassation, Fifth Division, No 6850 of 11 March 2020 (Exemption from land reclamation contributions – Ecclesiastic body – Property of historical and cultural interest) 658
- Court of Cassation, Fifth Division, 23 April 2020 no. 8087 (Local taxes – TARSU – Buildings of worship – Conditions for objective ex- clusion) 661
- Court of Cassation, Fifth Division, No 13498 of 2 July 2020 (ICI exemption – Buildings intended for worship temporarily undergoing renovation) 665
- Court of Cassation, Sixth Division, 16 July 2020 no. 15248 (ONLUS benefits – Registration duty – Ecclesiastical bodies – Failure to notify the ONLUS register) 670
