Presentation

-  Court of Cassation, Section Tax, ordinance 31 January 2024, no. 2877

(Ires - Diocesan Institute for the Support of the Clergy - relief pursuant to art. 6, first paragraph, letter c) of Presidential Decree n. 601/1973)

- Court of Cassation, Section V, ordinance of 22 April 2024, no. 10832

(IRES - ecclesiastical body - relief pursuant to art. 6, first paragraph, letter c) of Presidential Decree n. 601/1973 - does not apply)

- First Instance Tax Court of Justice of Udine, Section. I, judgement of 13 March 2024, no. 67

(IMU – religious bodies)

- Court of Cassation, Section Tax, ordinance of 8 March 2024, no. 6337

(ICI - ecclesiastical bodies - religious activities - burden of proof - exemption not due)

- Court of Cassation, Section Tax, judgement of 15 May 2024, no. 13415

(Tari - religious buildings - burden of proof - exemption not due)

- Latium Second Instance Tax Court of Justice, section XIV, judgement of 30 April 2024, no. 2895

(Imu - burden of proof - religious and cult activities - exemption not due)

- Latium Second Instance Tax Court of Justice, section XV, judgement of 23 April 2024, no. 2702.

(Tasi - burden of proof - religious and cult activities - exemption due)