La capacità contributiva degli enti religiosi tra fini e attività nella interpretazione dell’Amministrazione Finanziaria. Conferme e (ulteriori) difficoltà applicative e di coordinamento normativo

The paper analyzes the clarifications and indications recently put in place by the Italian Financial Administration in order to the tax benefits provided for religious bodies and worship buildings. In particular, the paper focuses on the current difficulties and the perspective of the Financial Administration’s attempts to identify and affirm objective and univocal criteria.