Giuseppe D'Angelo

The exemptions from the Municipal Waste Tax for the buildings of the Holy See (and of the religious bodies) between the tax system, State-Church international agreements and commitments and the dynamics of powers within the State. Confirmations and problem- atic suggestions from the courts’ interpretation (about Tributary Commission of Lazio, n. 7201/2019)

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Keywords: Holy See’s buildings; Municipal Taste Tax; Tax exemptions; Lateran Treaty; Financial Convention between the Catholic Church and the Italian Republic; State powers.

The paper deals with the recent interpretation of the tax courts regarding the applicability of the Municipal Waste Tax (TARI/TARSU) to the Holy See’s buildings, in the light of the exemptions provided by the art. 16 of the Lateran Treaty and by the art. 6 of the financial Convention between the Italian Republic and the Holy See of 2015. Specifically, it takes attention to the interpretation of the Tributary Regional Commission of Lazio which has denied the application of the exemption required by a Pontifical Institution. The paper also aims to outline that this is a very interesting issue which can lead to a more deeply evaluation of the relationships between law and religion even in the light of the dynamics of the powers within the State.

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