Soggettività tributaria e tassabilità delle attività d’impresa nei luoghi religiosi

ABSTRACT: The activities of ecclesiastical institutions, different from those of worship and religion and carried out by entrepreneurial method and rules of the free market, are subject to ordinary taxation. Otherwise, according to our Supreme Court and the European Court of Justice, they would go against the ban of so called incompatible state aid (art. 107, § 1, TFEU), as the status that every national law acknowledges to a artificial person is irrelevant. The Islamic cultural centers, the Sikh Gurdwara are generally in a limbo with a possible discrimination in the enforcement of the regulation under art. 8 of the Constitution. This paper, however, points out a few associative models, that the ecclesiastical institutions could implement so that their religious places can enjoy at least the common exemptions.