Fiscal Jurisprudence and Legislation

Index

-  Presentation

-  Court of Cassation, Fiscal Section, ordinance of 13 May 2022, no. 15364

(IMU - ecclesiastical bodies - Law 20 May 1985, n. 222 - religious and cult activities)

-  Court of Cassation, Fiscal Section, sentence of 23 May 2022, no. 16641

(TARI - TARSU - Articles 62 and 70 of Legislative Decree No 507 of 1993 - buildings used for worship)

-  Court of Cassation, Fiscal Section, ordinance of 7 November 2022, no. 32765

(ICI - Article 7(1)(i) of Legislative Decree No 504 of 1992 - ecclesiastical bodies - health activity - not applicable)

-  Court of Cassation, Fiscal Section, ordinance of 14 February 2023, no. 4567

(ICI - art. 7, paragraph 1, letter i), of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - hospitality business - holiday home - not competing)

-  Court of Cassation, Fiscal Section, ordinance of 18 April 2023, no. 10400

(Presidential Decree No 601 of 1973, Article 6(1) - IRES - benefits - leasing - competes)

-  Court of Cassation, Fiscal Section, ordinance of 16 April 2023, no. 9922

(IMU - ecclesiastical bodies - parochial school)

-  Court of Cassation, Fiscal Section, ordinance of 17 April 2023, no. 10201

(Art. 67(1)(b) t.u.i.r. - capital gains - real estate transfers - diocesan institute for the support of the clergy - suppression of ecclesiastical bodies - not applicable)