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