L’incidenza del Diritto Comunitario sulla fiscalità degli enti e delle confessioni religiose

Translated title of the contribution: [Autom. eng. transl.] The impact of Community law on the taxation of entities and religious denominations

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The most recent development of the long process of European integration is marked by the entry into force (2009) of the Lisbon Treaty, signed on December 13, 2007, which is inspired by "the cultural, religious and humanist heritage" of the continent. This volume aims to illustrate the most significant and innovative aspects of the Constitutional Treaty, the resulting commitments and the related regulatory and institutional consequences. To this end, it devotes specific attention to the adoption of the principles of "attribution, subsidiarity and proportionality" for the delimitation of the exercise of the Union's competences, the latter's adherence to the European Convention for the Protection of Human Rights and of fundamental freedoms, to its commitment to respect and not to prejudice "the status of churches and religious associations or communities in the Member States by virtue of national law" and to maintain an open, transparent and regular dialogue with them »On matters still to be defined. The various contributions collected (Feliciani, Mirabelli, Margiotta Broglio, Mazurkiewicz, Puza, Da Cunha, Long, Giordano, Cartabia, Rivella, Perrone, Corti, Miccinesi, Marano, Cardia, Frigo) allow an overall and critical evaluation of the integration process into course and its prospects in an increasingly diverse ethnic, cultural and religious Europe and therefore committed to the difficult search for a specific identity in the light of the history and traditions of a continent that, in the last century, was torn by two world wars.
Translated title of the contribution[Autom. eng. transl.] The impact of Community law on the taxation of entities and religious denominations
Original languageItalian
Title of host publicationLe confessioni religiose nel diritto dell’Unione Europea
EditorsLAURA DE GREGORIO
Pages163-188
Number of pages26
Publication statusPublished - 2012

Keywords

  • Italiano

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