Contenuti per la categoria: Diritto ecclesiastico comparato e straniero

TABLE OF CONTENTS: Introduction - I. Legislative History A. Early Legislative History of the Information Return Requirement - The Revenue Act of 1943 - 2. The Imposition of the Unrelated Business Income Tax in 1950 - 3. Expanding the Information Return and Unrelated Business Income Tax in 1969 - B. Televangelist Scandals During the 1980s - C. Recent Legislative History of the Information Return - 1. The William Aramony Scandal and Aftermath - 2. Recent Revisions to Form -II. Increased public access to and use of FORM 990 Information Returns - III. Churches should not be exempt from filing form - A. Churches Are Especially Susceptible to Financial Abuses / - 1. Many Churches Lack Basic Forms of Oversight and Accountability, Revealing Too Much Trust in the Honesty of Religious People - 2. Churches Where Power is Concentrated in the Hands of One Leader Provide the Ideal Structure for Financial Abuse - 3. Even at Churches with More Independent Boards, Leaders Still Maintain Undue Influence - 4. The Nature of Spiritual Leadership Gives Church Pastors Extraordinary Power - 5. Hierarchical Churches also Lack Proper Financial Oversight, and Lay Members Have Little Say in Accountability - B. Churches Themselves Would Benefit from Increased Transparency and Accountability - 1. Greater Transparency May Increase Donations - 2. Requiring Transparency Would Mitigate the Inevitable Fall in Donations from Scandals at Similar Institutions -3. Financial and Other Scandals, Caused or Exacerbated by Lack of Transparency, Have the Potential to Damage the Spiritual Lives of Churchgoers - C. Many Churchgoers Would Likely Welcome More Financial Transparency - D. Financial Transparency is Consistent with the Teachings of Many Churches - E. Self-Regulation Is Insufficient to Prevent Financial Abuse - F. The Public Has a Right to Know What Happens to Taxpayer Money Funneled to Churches - IV. Constitutional Issues - A. Removing the Exemption Would Not Violate Free Exercise - B. The Current Exemption May Violate the Establishment Clause - C. Requiring Churches to File the Form 990 Would Not Be Excessively Entangling – Conclusion.

ABSTRACT: Most tax-exempt organizations are required to file the IRS Form 990, an information return that is open to the public. The Form 990 is used by watchdogs and donors to learn detailed financial information about charities. However, churches are exempt from filing the Form 990 and need not disclose any financial information to the IRS, the public, or their donors. In December 2012, the Evangelical Council for Financial Accountability recommended to Senator Charles Grassley that Congress should preserve the exemption, despite recent financial scandals at churches. nonprofits honest and efficient. Unfortunately, because churches do not have to be transparent or accountable, few of them are. Using research and insights from sociology, this Article contends that because of their opacity and the unique nature of religious authority, churches are more likely to foster and shelter malfeasance. Churchgoers are unlikely to challenge leaders because doing so can endanger their position in the religious community, making it imperative that transparency be mandated by outside authorities. Ironically, increased transparency may actually be good for churches because, as studies suggest, it is likely to increase donations and because, by minimizing opportunities for financial improprieties, it may preserve the religious experience of churchgoers. In addition, transparency is consistent with the teaching of many Christian leaders and with the expressed preferences of a large portion of churchgoers.

Sommario : 1. Il finanziamento delle confessioni in Europa: un’ipotesi - 2. La Chiesa di Inghilterra: un laboratorio di indagine - 3. L’ipotesi e la verifica in laboratorio: a) Autosufficienza; b) Affidabilità e trasparenza; c) Uguaglianza - 4. L’indagine: conclusioni.

ABSTRACT: The Church of England has been chosen has one of the privileged observatory to test the even-handedness model proposed by the RELIGARE project to govern the public funding of religious denominations. The key concepts of accountability, equality and self-support seems to be an appreciable way to manage the financial support of religious groups in a multifaith society.

SOMMARIO: 1. I reati culturalmente motivati e il tentato omicidio per causa di “onore” - 2. Il concetto di onore nella cultura e nella tradizione giuridica dei Paesi mussulmani - 3. L'aggravante dei futili motivi nel nostro sistema penale - 4. Considerazioni conclusive.

The crime of honor and the aggravating factor of the trivial reasons' culturally (and religiously) motivated

ABSTRACT: A recent case law of the Italian Court of Cassation, on 2013, ruled that, in the case of the attempted murder of a daughter, trivial reasons cannot be considered based on the honor of the family and the violation of a fundamental religious precept. The evaluation of these cases then relates to that, of a much broader scope, linked to the concept of 'cultural crimes' or cultural defence. It is necessary, however, to perform a careful balancing between guilt and offensiveness proportion on the one hand and, on the other hand, to consider the extent to which the author of a culturally motivated crime can enjoy a punitive treatment, though attenuated compared to those who commit the same crime without a cultural motivation. A judgment intrinsically linked to a cultural and ethical relativism, cannot be accepted that though respecting the multiculturalism of the western society in general, and of the Italian one in particular, must always find its legitimacy by submitting to the principles and values on which the Italian Constitution is founded.

SOMMARIO: 1. Introduzione – 2. Il velo integrale davanti alla Corte di Strasburgo – 3. I profili procedurali e la sussidiarietà – 4. La ratio della legge francese sul divieto di occultamento del viso – 5. La questione del margine di apprezzamento – 6. Il limite alla libertà di manifestare la religione derivante dalla “protezione dei diritti e delle libertà altrui” – 7. La Corte di Strasburgo “dietro” il velo: la “laïcité” e il suo riverberarsi sulla tutela del diritto di libertà di religione.

ABSTRACT: The French Law no. 2010-1192 of 11 October 2010, introduced the ban on wearing clothing designed to conceal one’s face in public places. Muslim women do not have the possibility of wearing the full-face veil ( burqa / niqab ) in public. The present article explores the question concerning whether the burqa ban is compatible with the democratic society in Europe and particularly with Article 9 of the European Convention of Human Rights, which guarantees the exercise of freedom of thought, conscience and religion. To do so, the paper critically analyzes a recent decision of the Strasbourg Court, S.A.S. v. France of July, the 1 st 2014. The Court held that the barrier raised against others by a veil concealing the face can be perceived as breaching the right of others to live in a space of socialisation which makes living together easier. The Author examines the issue considering various features of secularism and their effects on the different points of view regarding religious freedom.

SUMARIO: A. Presupuestos: 1. El fracaso de las repúblicas árabes del siglo XX, emigración y expansión de la cultura musulmana en Occidente - 2. Islam, diversidad geográfico-cultural, emergencia del islamismo político e identidad musulmana en Occidente – B. Islam y educación pública en algunos países europeos. La experiencia macro-comparada desde su particular legado religioso y político: 1. Austria, Alemania y Suiza – 2. Dinamarca, Noruega, Suecia, Holanda y Reino Unido – 3. España e Italia – C. Conclusión: Laicidad estatal y educación religiosa islámica: ¿valores incompatibles?

ABSTRACT: Introduction: Failure of Arab republics in XX Century, migration and expansion of Muslim culture in the West. Islam, cultural-geographical diversity, emergence of political Islam and Muslim identity in the West. Islam and public education in European countries: Macro-comparative experience from its particular religious and political legacy. Austria, Germany and Switzerland. Denmark, Norway, Sweden, Holland and United Kingdom. Spain and Italy. Conclusion: Secular state and Muslim religious education: Incompatible values?

SOMMARIO: 1. Premessa – 2. La questione del matrimonio tra persone dello stesso sesso in Italia: brevi cenni circa lo stato del dibattito nella giurisprudenza - 3. Il matrimonio same sex nella Repubblica di San Marino?

The same sex marriage in the Republic of San Marino?

ABSTRACT: The issue of the recognition of same sex marriages is extremely relevant again in Italy after the April 3, 2014 ruling in which the Court of Grosseto ordered to transcribe, in the registry office, a marriage contracted in New York (USA) by two Italian citizens of the same sex. The Author, after a brief synthesis that summarizes the main topics of the jurisprudential debate in Italy, turns his gaze to the neighboring Republic of San Marino, where the same issue was risen as a result of an initiative (Istanza d'Arengo) with which a San Marino citizen, having contracted a civil marriage abroad with the partner, sought its recognition in the Republic. The contribution deals with the topic in the light of the legislation in force in San Marino presenting the hypothesis that, de iure condendo, are looming on the horizon.
 

SUMARIO: I. Los paréntesis dictatoriales en el pasado del estado moderno al estado social (primera sesión) - 1a. De las experiencias constitucionales en España desde 1845 a 1920 - 1b. Desde el Estatuto Albertino de 1848 hasta 1920 en Italia - II. Las dictaduras fascista y de Primo de Rivera y de Franco y las relaciones entre cada uno de los estados y la Iglesia católica (segunda sesión) - 2a. Las dictaduras de Primo de Rivera y de Franco en España - 2b. La dictadura fascista en Italia - III. La instauración en la práctica de la democracia en Italia y España (tercera sesión) - 3a. Los periodos republicanos y la democracia de 1978 en España - 3b. Desde la Segunda Guerra mundial al momento actual en Italia.

ABSTRACT: From 21 to 25 October 2013 at the University of Salerno, the Tozzi, Macri and Santamaría teachers have had the opportunity to confront in several seminars organized by Professor Tozzi Italian-Spanish reality, both from a historical perspective current on-state relations religious confessions and the right of religious freedom in Italy and Spain. The seminars have passed in three sessions and a concluding fourth. The first, in parentheses dictatorial past of the modern state to social state. The second on the Franco fascist dictatorships and the relationships between each of the States and the Catholic Church and the third on the establishment in the practice of democracy in Italy and Spain.

SUMMARY: 1. Preliminary observations. The recent English case law about Scientology - 2. The long Italian process - 3. The condemnation of the religious movement in France - 4. Conclusion.

SOMMARIO: 1. Caratteristiche dell’insediamento delle popolazioni arbëreshë in Italia - 2. Il contributo del pluralismo religioso nella fondazione dello Stato albanese - 3. L’uso degli arbëreshë per l’espansione della Chiesa cattolica a Oriente: un progetto abortito - 4. Considerazioni conclusive.

SOMMARIO: 1. Osservazioni introduttive - 2. Il fenomeno religioso nelle costituzioni europee del XXI secolo - 3. La bilateralità con particolare riferimento alla Germania - 4. Osservazioni conclusive.

ABSTRACT: This essay examines the legal condition of religious denominations in the European States’ new Constitutions. It focuses upon the legal provisions concerning the principle of cooperation and its application contained both in these Constitutions and in the German Länder ’s agreements signed with religious denominations after the Reunification. The inconsistencies thereby originated are also taken into account as regards both European legal rules and the condition of religious denominations within national States .