- Sicily Regional Tax Commission, Section 13, judgment of 6 September 2021, no. 7549 (IMU on religious real properties) 845

- Lazio Regional Tax Commission, Section 1, judgement of 10 December 2021, no. 5660 (IMU on religious real properties) 845

- Provincial Tax Commission of Rieti, Section 1, judgment of 23 September 2021, no. 160 (IMU on religious real properties) 845

- Friuli Venezia Giulia Regional Tax Commission, Section 1, judgment of 27 September 2021, no. 140 (cadastral income of religious buildings) 846

- Tax Revenue Agency – Taxpayers Division – Central Direction Natural persons, self-employed persons and non-commercial entities - Answer no. 22 of 8 January 2021 (Registration and stamp taxes for religious bodies voluntary organisations) 846