The new exemption rules IMU and Tasi for properties in which merit activities are carried out (welfare, social security, health care, scientific research, education, accomodation, cultural, recreational, sport and religion - worship activities) establish two conditions for the exemption, in accordance with the European law and the Constitutional law, namely, a non-commercial performance of the said activities and, in the case of mixed use, the application of the exemption with criteria of proportionality, but raise many implementation problems and still leave areas of inconsistency.
L'esenzione IMU-TASI degli enti non commerciali
TARIGO, PAOLA
2014-01-01
Abstract
The new exemption rules IMU and Tasi for properties in which merit activities are carried out (welfare, social security, health care, scientific research, education, accomodation, cultural, recreational, sport and religion - worship activities) establish two conditions for the exemption, in accordance with the European law and the Constitutional law, namely, a non-commercial performance of the said activities and, in the case of mixed use, the application of the exemption with criteria of proportionality, but raise many implementation problems and still leave areas of inconsistency.
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