Contenuti per la categoria: Enti religiosi

SOMMARIO: 1. Il finanziamento privato alle organizzazioni religiose alla luce della recente normativa antiriciclaggio – 2. Le operazioni “sospette” ed il rischio di selettività delle confessioni destinatarie delle attribuzioni liberali – 3. Gli interventi positivi della Chiesa cattolica in materia di antiriciclaggio – 4. La trasparenza gestionale delle confessioni come contributo allo sviluppo finanziario della società.

SOMMARIO: 1. Una fattispecie semplice - 2. La nozione di enti centrali della Chiesa cattolica - 3. Il contenuto della garanzia pattizia - 4. La teoria dell’immunità ristretta nella giurisprudenza (caso Cermis) - 5. I limiti alla teoria dell’immunità ristretta (caso Calipari e caso Ferrini) - 6. La teoria dell’immunità ristretta e la sua applicazione agli enti centrali della Chiesa - 7. Immunità ristretta e limiti all’efficacia civile dei provvedimenti confessionali - 8. La portata attuale della garanzia pattizia - 9. (segue) La recente Convenzione monetaria tra lo Stato della Città del Vaticano e l’Unione Europea.

ABSTRACT: This essay examines the more recent judgements of the United Sections of the italian Court of Cassation on Article 11 of the Lateran Treaty, in the context of the vibrant juridical debate on this matter. It highlights how the United Sections of the Court defines this legal guarantee, granted by lateran Treaty to the central entities of the Catholic Church, in terms of “functional or restricted immunity” according to international law, so that - the Court adds - its basic foundation in the Italian constitution lies both in Article 7 (State-Church relations) and in Art. 10, concerning the automatic effect of the general international norms in the Italian system of law. Furthermore, the paper makes some relevant remarks about the main aspects and actual evolution of the doctrine of sovereign “immunity” through some recent judgements of italian law Courts. Then it underlines some emerging differences in its application - through Art. 11, Lat. Treaty - to the central entities of the Catholic Church, deriving from the special recognition of the “sovereignty of the Holy See in international matters” (Art. 2, Lat. Treaty). Finally it makes some concluding remarks about the actual meaning of this legal guarantee, taking the 2009 Monetary Agreement between the European Union and the Vatican City State into consideration too.

SOMMARIO: 1. Premessa: l’attualità del tema – 2. Il Welfare State e le “nuove” protezioni sociali – 3. La laicità alla prova: sussidiarietà e cooperazione – 4. L’ente ecclesiastico ospedale classificato – 5. Libertà religiosa e associazionismo.

ABSTRACT: With this essay the Author analyses the way hospitals, managed by religious organizations (from here stems the Italian notion of so-called “ecclesiastical hospitals”), act in respect to the health care system, which in Italy is informed by the principle stated in article 32 of the Constitution: this principle affirms that “the Republic safeguards health as a fundamental right of the individual as a collective interest”. In particular, the Author is able to demonstrate that the integration process concerning the ecclesiastical hospitals can be considered either a result of the principle of “Subsidiarity” (in the horizontal sense of the term) or a product of the important role that, in Italian legal system, has been traditionally recognised to the religious groups, in primis to the Catholic ones. Despite a legal context more and more secularised, in Italy religion still plays a crucial role, especially in fields related to the common wealth. In this manner, with their organizations, religious groups can help the State in affirming and protecting the constitutional “values”, including those values which were stemmed from to secular roots.

SOMMARIO: 1. Problemi interpretativi dell’art. 27.3 del Concordato Lateranense - 2. L'Istruzione della Congregazione del Concilio del 1930. - 3. La qualificazione di una chiesa come Santuario - 4. Requisiti per l’applicazione ai santuari dell’art. 27.3 - 4.1. Amministrazione civile - 4.2. Personalità giuridica - 5. La questione dei santuari di proprietà di persone fisiche o giuridiche - 6. Il Santuario della Beata Vergine delle Grazie di Brescia. Brevi cenni storici - 7. L’applicazione dell’art. 27.3 del Concordato lateranense al Santuario di S. Maria delle Grazie - 8. Conclusione.

SOMMARIO: 1. Identikit d’una fattispecie “ibrida” sconosciuta al diritto positivo italiano - 2. L’assenza di una normativa ad hoc pattizia: alcune ragioni ipotizzabili – 3. Le fonti unilaterali: dall’indifferenza per il fenomeno della Legge-quadro del ’91 all’indirizzo restrittivo delle Linee-guida del 2010 - 4. Il problema a monte - 5. Conclusioni.

SOMMARIO: 1. Premessa - 2. L’ente religioso imprenditore - 3. Rinnovata centralità di “frate sole” nel III millennio: le parrocchie e il fotovoltaico - 4. Il Magistero della Chiesa cattolica in tema di salvaguardia dell’ambiente - 5. Considerazioni conclusive.

"Brother Sun" and photovoltaic. The role of the parish and the environmental protection between State regulations and the Magisterium of the Catholic Church

The establishment of a social enterprise for the production and sale of electricity through the creation of a photovoltaic system by imposing some parishes of Mantua shows that there is no conflict between the specific nature of ecclesiastical entity and the exercise by this socially useful economic activity, because the economic activity in order to provide the capital resources required to achieve the purpose of religion or belief, does not change the nature of ecclesiastical entity, because it does not absorb or blur the religious or of worship but rather reinforces the essence, as related and instrumental to this The invitation to promote renewable energy to protect the environment, has been the subject of interventions at various levels by both the Italian state and by the European Community, also Magisterium of the Catholic Church has often called for a real ecological conversion and an ecumenical commitment to that effect Associated Parishes are an example of civil economy, characterized by human sociality and reciprocity, as opposed to a utilitarian vision of the market based on the logic of exchange of equivalents.
 

SOMMARIO: 1. Natura giuridica e requisiti normativi delle Onlus - 2. Le Onlus parziali: gli enti religiosi destinatari della normativa di favore - 3. L’esclusione degli enti religiosi delle confessioni non convenzionate con lo Stato - 4. Le deroghe riservate agli enti ecclesiastici.

Reconstructive Review of legislation on non-profit organization of religious inspiration

Article 10 of Legislative Decree No 460/97 sets out the criteria for the classification of non-profit organization providing for the respect of both objective and subjective elements. They are autonomous and distinct category relevant only for tax purposes. The Legislative Decree no. 460/97 newly introduced tax legislation concerning non-profit organization, to which are assimilated some of the religious institutions agreements with the state, limited to the conduct of activities related to the "Third sector". Excluded from the rules pertaining to special religious bodies denominations without agreement with the State which may take place if the status of a non-profit organization, however, limited to, the activities of social significance, subject to compliance with other requirements for non-profit organization toutcourt. Among the most significant fiscal benefits for the religious institutions become significant no commercialization of institutional activities carried out for purposes of social solidarity and the promotion of donations to the non-profit organization, working in solidarity with purpose areas specified by the decree. The tax relief provided by the state legislature based on those already introduced by the international agreement that must be intertwined with those of Legislative Decree No 460/97.

SOMMARIO: 1. Premessa - 2. La vicenda storico-giuridica dell’Ente ecclesiastico Ospedale “Miulli” e l’attività svolta dal ramo Onlus Colonia Hanseniana - 3. Attuazione del principio di conformità confessionale e adeguamento alla prassi vigente in materia di Onlus.

ABSTRACT: The Law no. 6972/1890 transformed charities in public institutions of charity, then IPAB, no longer the prerogative of the Catholic charity. Fascism took shape a public system of social protection, then inherited by the state Republican. With regard to the development of non-profit sector are important rule no. 2 Cost. and the Law no. 266/1991, Law no. 381/1991, Legislative Decree no. 460/1997 and Legislative Decree no. 155/2006. With regard to Apulian reality is important Onlus Hospital’s Miulli in Acquaviva delle Fonti, civilly recognized ecclesiastical body, which carries out hospital and manages, through its own branch of non-profit organization, the activities of social and health care of lepers. We must remember the bishop's decree of establishing the non-profit organization on January 15, 1998, and additional regulation adopted by the next bishop's decree of October 31, 2003. Both Episcopal decrees are a tangible example of modern ecclesiastical standards, evidence of the Catholic Church's ability to use tools designed by the legislature to carry out charitable activities, in terms of collaboration with the State.

SOMMARIO: 1. Diritto dell’Unione Europea e disciplina degli enti non profit - 2. Principio di non discriminazione, libera circolazione dei capitali e disposizioni nazionali in materia di fiscalità degli enti non profit - 2.1. Alcune implicazioni sistematiche della recente giurisprudenza della Corte di Giustizia - 2.2. Le ricadute operative e le conseguenze per le confessioni religiose - 3. Agevolazioni fiscali per gli enti non profit come aiuti di Stato? - 3.1. Le conseguenze della giurisprudenza della Corte di Giustizia su una dibattuta questione italiana - 3.2. Uno spunto finale di riflessione.

SOMMARIO: 1. Premessa - 2. Confessioni religiose e culti ammessi - 3. Confessioni religiose e culti non sono la stessa categoria di soggettività religiose collettive - 4. Istituti dei culti ammessi, istituti ecclesiastici ed enti di culto - 5. Oltre alle confessioni religiose la Costituzione ha previsto e ampiamente garantito le … istituzioni o associazioni a carattere ecclesiastico e con fine di religione e di culto - 6. Se non c’è l’intesa con lo Stato italiano, non c’è confessione religiosa.