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

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.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11567/815028
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact