Carmela Elefante

The tax profiles of non-economic activity between present and future. New case law in tax benefits concerning agreements between the public administration and religious bodies involved in social and health activities.

  • Abstract

Informations and abstract

Keywords: Non-economic activities; Religious bodies and institutions; “Extra-ecclesiastical" and economic activities; Health activity; Agreement with public administration; Tax benefits.

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.

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