Nr. 2/2023VASCO FRONZONI Financial inclusion, informal finance and taxation of Muslims in Italy
Nr. 2/2023A. KEITH THOMPSON Religious Freedom in Australia since European Settlement
ABSTRACT
In carrying out business activities, Church bodies are subject to the overarching rule on liability provided by Article 2740, para. 1, Civil Code. However, this provision is tempered by two limitations: a general constraint resulting from the agreements between the Church and the State that make the application of State law conditional on respect for the special features of Church bodies; and a specific constraint arising from the State law rules that limit liability to foster business activity. This paper discusses both these aspects, also considering the provisions introduced by the reform of the Third Sector.
KEYWORDS
Church bodies; business activities; liability; reform of the Third Sector