Presentation

-  Court of Cassation, Fiscal Section, ordinance of 7 November 2022, no. 32765 (ICI - art. 7, paragraph 1, letter i) of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - healthcare activities - exemption not due)

-  Court of Cassation, Fiscal Section, ordinance of 29 November 2022, no. 35123 (ICI - art. 7, paragraph 1, letter i) of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - healthcare activities - exemption not due)

-  Tax Court of Justice, I degree, Section I - Trieste, sentence 4 January 2023, no. 2 (ICI - art. 7, paragraph 1, letter i) of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - healthcare activities - exemption not due)

-  Court of Cassation, Fiscal Section, ordinance of 14 February 2023, no. 4567 (ICI - art. 7, paragraph 1, letter i) of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - hospitality business - holiday home - exemption not due)

-  Tax Court of Justice, I degree, Section I - Taranto, sentence 12 June 2023, no. 596 (ICI - art. 7, paragraph 1, letter i) of Legislative Decree no. 504 of 1992 - ecclesiastical bodies - Oratory - exemption due)

-  Second Instance Tax Court of Justice Campania, sentence 26 June 2023, n. 4008/16 (IMU - religious bodies - healthcare activity affiliated with the PA - benefit not due)

-  First Instance Tax Court of Justice of Rome, Section XXIII, 10 May 2023 61, n. 6183

(IMU - TASI - exemption; religious and cult activities; intended use - causes for exclusion of the tax - evidentiary burdens - relief not due)

-  Second instance Tax Court of Justice of Lazio, sentence 25 September 2023, n. 5314 (IMU - ICI - teaching activity - exemption - symbolic or unsuitable fees to constitute remuneration for the service - lack of evidence - exemption not due)

-  Court of Cassation, Fiscal Section, ordinance of 17 April 2023, no. 10201 (Art. 67, paragraph 1, letter. b) TUIR - capital gain - real estate transfers - Diocesan Institute for the Support of the Clergy - suppression of ecclesiastical bodies - exemption not due)

-  Court of Cassation, Fiscal Section, ordinance of 16 January 2023, no. 1164 (Presidential Decree no. 601 of 1973 - art. 6, paragraph 1 – Ires – benefits – rental – benefit not due)

-  Court of Cassation, Fiscal Section, ordinance of 18 April 2023, no. 10400 (Presidential Decree no. 601 of 1973, art. 6, paragraph 1 - IRES - tax breaks - rental - relief not due)

-  Court of Cassation, Fiscal Section, ordinance of 5 April 2023, no. 9409 (Presidential Decree n. 601 of 1973, art. 6, art. 7, no. 3 - capital gain - real estate transfers - relief not due)

-  Court of Cassation, Fiscal Section, sentence of 14 December 2023, no. 35087 (I.N.V.I.M. extraordinary (Legislative Decree no. 55 of 1983, art. 26) - exemption from Presidential Decree no. 643 of 1972, art. 3 – APSA - relief not due)