1,721,058 research outputs found
La controversa questione del pagamento dell'IMU per gli edifici ecclesiastici affrontata e (non) risolta dai Giudici europei
No full textThe aim of this study is to examine one of the most significant issues relating to IMU tax, introduced to replace ICI tax: the compatibility of tax exemption recognized to religious buildings with the prohibition of State Aid. It is disputed whether or not this exemption constitutes a breach of EC regulation regarding State Aid, especially when there is no single notion of ecclesiastical body.
Recently this issue was brought before the General Court. The Judges, in two recent judgements dated 15 September 2016, dismissed appeals against the exemption ICI for the Vatican schools and facilities, on the grounds that applicants have failed to demonstrate that the ICI exemption had created distortion of competition.
Currently, therefore, ecclesiastical institutions are not required to pay the unpaid ICI. A similar result can be inferred with regard to recent IMU.
Types of arguments used by European judges in judgements do not appear convincing and conclusive on the merits of the issue, however they give us much food to through
Riflessioni a margine dell'ordinanza della Corte di Cassazione del 23 gennaio 2019 N. 1882
Get PDFOne of the focal points of ecclesiastical law is the relationship between the delibation
of canonical judgments of matrimonial nullity and divorce. This is the background to order no. 1882 issued by Section I of the Supreme Court of Cassation at the hearing of 13th
December 2018, which is interesting in terms of argumentation, so that it may provide
useful suggestions to clarify the terms of the relationship between the judgment of divorce
and the subsequent delibation of an ecclesiastical judgment of matrimonial nullity. The attention paid to the question of the relationship between the annulment of an ecclesiastical
judgment in matrimonial matters and the final judgment of cessation of the civil effects of
marriage is not surprising given the wide-ranging debate that has been developed in Italy,
especially in the last twenty year
L'integrazione dei musulmani in Europa e la circolazione della banca e della finanza islamica
Get PDFMuslim communities’ settlement within EU demands us to be
more focused on those peculiarities related to Islam. Indeed the “area of
sharī'a” cannot be confined to the Middle East, as it has spread over the
European Union through working places, school, hospitals, Courts and
markets. In this framework, market flexibility is necessary, and religion
becomes a fundamental variable in order to comprehend new ways of
marketing, considering that the culture of a group of people depends also
on the integration of different religions they follow. Hence, it is important
to deeply examine the fundamental role of social integration of Muslims
played by Islamic banks. In fact, these can influence traditional marketing
by adding new concepts to traditional finance, and elaborating new
strategies. In Italy, a massive presence of Islamic communities offers to
Italian financial intermediaries a great opportunity to attract savings of
Muslim to Italy. Giving importance to the target of Muslim consumers by
offering products and financial services sharī'a compliant, therefore,
represents one of the fundamental steps for the process of inclusion in
Europe of Muslim individuals that represent the first religious minority to
be discriminated because of its Faith
Brain drain e agevolazioni alle imprese che investono in ricerca e sviluppo
Get PDFRecently the italian press, popular newspaper as well as more academic articles, have
reported the uneasiness of many Italian college graduated forced to work abroad because
of the lack of job and research opportunities in the country.
Some people claim that port of the responsibility of this situation lies with the lack of
financial support and appropriate incentives to research.
However, the situation of the Italian research sector, that still employs a very small
fraction of Italian college graduate, is not the only factor pushing “Italian brains” to
emigrate or to remain abroad after studying in foreign universities.
In spite of widespread anecdotal evidence on the “brain drain” from Italy, a more
precise statistical analysis is needed to quantify the phenomenon. Indeed, due to lack of
complete information, the size of this “drain” and its trend in the recent years are unknown
to us.
To stop the “brain drain” have been introduced tax incentives to companies hiring
researchers, PhDs and academics.
This work examines the new tax credit for activities of research and development that
was initially introduced by article 3 of the delegated legislation 23 December 2013, n. 145
but, as it is known, has never become effective, since the implementation decree has
never been enacted.
The new tax credit for research and development activities cannot but be positively
evaluated by the enterprises; however, there are some critical aspects which need to be
considered since they could result in an inefficient application of the benefit
Reclamo e mediazione tributaria tra istanze deflattive ed esigenze di garanzia
Get PDFGli istituti del reclamo e della mediazione sono stati radicalmente riformati dal Decreto Legislativo n. 156 del 24 settembre 2015 - recante “Misure per la revisione della disciplina degli interpelli e del contenzioso, in attuazione degli articoli 6, comma 6, e 10, comma 1, lettere a) e b), della Legge 11 marzo 2014, n. 23” - che all’art. 9 (Modifiche al decreto legislativo 31 dicembre 1992, n. 546) del Titolo II (Revisione del contenzioso tributario e incremento della funzionalità della giurisdizione tributaria) ha sostituito integralmente il previgente testo dell’art. 17 bis agendo su due fronti: quanto all’ambito oggettivo di applicazione, i novellati commi 1 e 10 dell’art. 17 bis specificano che non sono reclamabili le controversie di valore indeterminabile e gli atti aventi ad oggetto il recupero di aiuti di Stato ex art. 47 bis, per converso, a prescindere dal valore, è stata prevista la reclamabilità degli atti relativi al classamento e all’attribuzione della rendita catastale. Per quel che concerne l’ambito soggettivo di applicazione della nuova disposizione, l’istituto è stato esteso a tutti gli enti impositori e ai Comuni. Inoltre, alla luce della novella normativa anche le controversie proposte avverso atti reclamabili possono costituire oggetto di conciliazione
The Conscientious Objection to legal Abortion: A comparative perspective
Get PDFToday conscience, which is influenced by culture and society, is considered as ‘a kind of self-regulation of the system through its internalization within man’.
In this context, to the objection genuinely determined by religious concerns other political or philosophical reasons are added, which in turn secularize the phenomenon of conscientious objection.
Objection to abortion, in particular, consists in refusing to perform abortive practices and acts aiding their realization.
At present, conscientious objection is at the centre of heated debates in various countries. Therefore, this paper suggests adopting a comparative perspective in order to address issues concerning the extent to which physicians may refuse to participate in abortion procedures
L'esenzione dell'imu per gli edifici degli enti ecclesiastici sotto la lente dei giudici europei
No full textLe sentenze pronunziate dal tribunale dell’Unione Europea all’udienza
del 15 settembre 2016 nelle cause T-219/13 e T-220/13, affrontano una
tematica che investe profili di diritto nazionale ed europeo.
Le controversie, di identico tenore, traggono origine dalle numerose
denunce, presentate alla Commissione Europea, in cui si lamenta la
violazione, da parte dello Stato italiano, del divieto di aiuti di stato di cui
all’art. 87 del Tratt. CE, in conseguenza della disposizione contenuta
all’art. 7, comma 2-bis, del d.l. n. 203 del 2005, convertito in l. n. 248 del
2005, laddove stabilisce che l’esenzione dall’ici non si applica agli enti non
commerciali per gli immobili destinati allo svolgimento di attività
assistenziali, previdenziali, sanitarie, didattiche, ricettive, culturali,
ricreative, sportive, di religione e di culto, «a prescindere dalla natura
eventualmente commerciale delle stesse»
Il ritmo giuridico delle processioni religiose : riflessioni critiche a margine di una recente e ancipite sentenza in materia di turbatio sacrorum (Cass. pen., III, 2242/2022)
Get PDFArticle 405 of Italian Criminal Code penalizes the volunteer disruption or prevention of religious services, ceremonies or practices performed by a religious minister in a place of worship or in a public open place open to the public.
The Italian Supreme Court of Cassation, with an innovative ruling, qualified as a criminal offence interruption of a traditional religious procession with a sacred statue made in front of the house of an important mafia boss to pay homage to him. Both the arguments provided by the Court and the interpretation of principles involved in them deserve a careful examination with specific regard to their possible implications with respect to the exercise of religious freedom. The scope of the decision at stake, if not attentively bounded from a semantic point of view, runs the risk of paving the way to an illegitimate broadening of the category of crimes against the religious sentiment. The primary purpose of this essay is to align the security requirements undergirding the decision by the Cassation with religion and the related rites as ‘ethno-social habits and ortopraxe
At the Borders of Religious Freedom: Proselytism between Law and Crime
No full textThe raise of religious pluralism has a twofold effect, on one hand it widens the number of available and accessible religious options, and on the other it increases the level of tensions and conflicts. Even though religions preach peace, sometimes they provoke wars that are triggered by proselytism. Indeed, today recruitment campaigns in religious market fuel discontent, and yet freedom of religion implies the right to express and to profess a religious message, even for advertising or with a persuasive aim. Logic of the market, by new means of communication and freedom of criticism, influences under many aspect religion, and opens the doors to new forms of religiosity. The present study aims at examining the main critical issues of freedom of religion: the need of freedom of expression and the safeguard from invasiveness or offensiveness of proselytism. This will be achieved by trying to identify balanced boundaries among all ‘sacrosanct’ needs
Il diritto al silenzio del contribuente in materia tributaria
Get PDFThe Italian legal system is characterized by the opposition between the principle that recognize the right to remain silent during the proceeding and the relevance of the taxpayer’s refusal to cooperate in the pursuit of verification. The right to remain silent, understood as a right against self-incrimination, is a legal right recognized by the European Court of Human Rights with regard to tax evasion that is considered a criminal penalties. Although this right isn’t mentioned expressly into the European Convention for the Protection of Human Rights and Fundamental Freedom, it is an integral part of the equitable process legal concept and protects the freedom of cross-examination. This work will analyze the problem concerning the relevance of silence at the national and at the international level
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