The paper deals with the recent interpretation of the tax courts regarding the applicability of the Municipal Waste Tax (TARI/TARSU) to the Holy See’s buildings, in the light of the exemptions provided by the art. 16 of the Lateran Treaty and by the art. 6 of the financial Convention between the Italian Republic and the Holy See of 2015. Specifically, it takes attention to the interpretation of the Tributary Regional Commission of Lazio which has denied the application of the exemption required by a Pontifical Institution. The paper also aims to outline that this is a very interesting issue which can lead to a more deeply evaluation of the relationships between law and religion even in the light of the dynamics of the powers within the State.
Le esenzioni dalla tassa sui rifiuti a vantaggio degli immobili della Santa Sede (e degli enti ecclesiastici) tra sistema tributario, impegni internazionali (ovvero concordatario-pattizi) e dinamica delle relazioni tra poteri dello Stato. Conferme e suggestioni problematiche della giurisprudenza di merito (a proposito di Commissione Tributaria Lazio, sent. n. 7201/19).
D'ANGELO, Giuseppe
2020-01-01
Abstract
The paper deals with the recent interpretation of the tax courts regarding the applicability of the Municipal Waste Tax (TARI/TARSU) to the Holy See’s buildings, in the light of the exemptions provided by the art. 16 of the Lateran Treaty and by the art. 6 of the financial Convention between the Italian Republic and the Holy See of 2015. Specifically, it takes attention to the interpretation of the Tributary Regional Commission of Lazio which has denied the application of the exemption required by a Pontifical Institution. The paper also aims to outline that this is a very interesting issue which can lead to a more deeply evaluation of the relationships between law and religion even in the light of the dynamics of the powers within the State.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
