Nr. 2/2022Criminal Jurisprudence and Legislation
NEWSVATICAN CITY Norms proper to the Exarchate for the Ukrainian Catholic faithful of the Byzantine rite in Italy (Paolo Palumbo)
Fiscal Jurisprudence and Legislation
Index
- Presentation 565
- Friuli Venezia Giulia Regional Tax Commission, First Section, judgment 12 September 2022, no. 199
(Ecclesiastical institutions – activities of worship – nursery school – IMU exemption) 567
- Calabria Regional Tax Commission, First Section, judgment 28 March 2022, no. 1081
(Ecclesiastical entities – associations – non-profit organisations – Ires/Irap exemptions) 569
- Court of Cassation, Fifth Section, ordinance 29 November 2022, no. 35123 (Ecclesiastical entities – ICI/IMU – objective and subjective requirements – exemption) 571
- Revenue Agency – Taxpayers Division – Individuals Central Management, self-employed workers and non-commercial entities. Reply no. 439 of 29 August 2022 577
- Revenue Agency – Taxpayers Division – Individuals Central Management, self-employed workers and non-commercial entities. Reply no. 510 of 13 October 2022 583
- Revenue Agency – Taxpayers Division – Individuals Central Management, self-employed workers and non-commercial entities. Reply no. 555 of 8 November 2022 590
- Tax Court of First Instance of Naples, Section 12, 20 September 2022, no. 8762 596
- Tax Court of First Instance of Naples, Section 24, 6 October 2022, no. 9248 598
- Tax Court of First Instance of Naples, Section 3, 17 October 2022, no. 9586 600
- Tax Court of First Instance of Naples, Section 36, 15 December 2022, no. 12070 604
annoted by LUDOVICA DECIMO, Religious buildings and property taxes: the real destination liberates from the fiscal burden 607
