La “non commercialitൠtributaria tra presente e futuro. Novità interpretative in materia di sgravi fiscali per attività socio-sanitarie degli enti religiosi in regime di convenzionamento con la pubblica amministrazione

• Autores: Carmela Elefante
• Localización: Quaderni di diritto e política ecclesiastica, ISSN 1122-0392, Vol. 27, Nº 3, 2019, págs. 717-737
• Idioma: italiano
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• Resumen

  • The paper analyzes the concept of non-economic activity in the current legal framework and case law, starting from the recent sentence of the Court of Cassation n. 10124 of 2019. This decision analyzes and defines as economic the health activity carried out by the non-profit organizations that have signed agreements with the public administration and at the same time calls into question all the parameters introduced with Ministerial Decree n. 200/2012. The decision is likely to play a larger impact in the light of the reform of the Third Sector and on the concept of non-profit oriented activities contained therein