Religiosity boundaries and general interest activities in the public property area. A recent administrative judge ruling concerning the application of the reduced fee to the state-owned maritime concession
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Abstract
The paper examines the recent Tar Lazio judgment n. 1596/2021 concerning the application of the reduced fee to the state-owned maritime concession regarding a religious institute. The judgment confirms a restrictive reading of the art. 37 of the Navigation Code therefore it recognizes a full fee in relation to the areas used for the activities of general interest carried out by the religious institute. At the same time remains unchanged a reduced fee in relation to the areas used for the exercise of cult.
Keywords
- State-owned maritime concessions
- Public interest
- Religious purpose
- General interest activities
- Non profit organization
- Profit-making test
