Contenuti per la categoria: Finanza, economia e religione

SOMMARIO: 1 . Diritto, religioni, economie del cibo – 2. La libertà religiosa alimentare nelle “comunità separate”: 2.1 La situazione nelle mense degli istituti di detenzione. 2.2 Nelle mense ospedaliere. 2.3 Nelle mense scolastiche – 3. La libertà religiosa alimentare nello spazio privato: 3.1 Il caso del trasporto aereo. 3.2 Il caso del trasporto marittimo: la Convenzione internazionale sul lavoro marittimo (Maritime Labour Convention) - MLC 2006, e la Legge 2 agosto 1952, n. 1035 di Ratifica ed esecuzione della Convenzione I.L.O. n. 68 sul servizio di alimentazione a bordo della navi. 3.3 Il caso dell’offerta alberghiera – 4. Il commercio equo e solidale come “mercato etico” alimentare – 5. Appartenenza religiosa e regole alimentari: le influenze sulla produzione e sui consumi – 6. Diritto e religione nelle sfide della libertà alimentare.

SOMMARIO: 1. Premessa – 2. Cibo e trasformazioni del religioso – 3. “Cibo religioso” e mercato – 4. “Cibo religioso” e diritti statuali – 5. Alcune osservazioni conclusive.

Food, Law, Religion. Religious Freedom Issues in a Global Society

ABSTRACT: The paper focuses on the contemporary relevance acquired by “religious food” and, in particular, on the relationship of this latter with freedom to religion. An overview of the topic of “religious food” highlights transformations of both religious communities and state legal orders and reveals the different role played and methods followed by different rights – the right to a free market and to religious freedom – in the protection of “religious practices”. The tension between a “neutral” commercial approach and a more institutional and religiously-oriented one seems to be a historical constant and still the main characteristic of this question.

Sommario : 1. Premessa – 2. La concezione della ricchezza nel mondo musulmano - 3. Il waqf all’interno del sistema dei “ furu al figh ” . Definizione di waqf o hubus - 4. Il Bonyads, le fondazioni di beneficienza nella variante sciita – 5. La struttura del waqf khayrì - 6 . Gli elementi costitutivi delle causae piae e del waqf khayrì a confronto - 7. Il negozio giuridico costitutivo delle causae piae e del waqf khayrì - 8. Caratteri strutturali comuni e analoga funzione dei due istituti giuridici: effetti rispetto ai beni che ne costituiscono l’oggetto - 9. Confronto tra i regimi giuridici relativi al subiectum administrationis nelle causae piae e nel waqf khayrì - 10. Alcune riflessioni conclusive.

The return of waqf

ABSTRACT: The essay reconstruct role and structure of the waqf , typical institution of Islamic law, by a comparison of it with the “ causae piae”, to highlight the concordances and differences, emphasizing the institution's use in the management of the charity and of places of worship in the Muslim ambit, in particular mosques and activities related to them. Particular attention is paid to the activities with social purposes for the realization of the Islamic Welfare, operated by religious communities, with believers support (public waqf ). Frequent are the references to the charity structure in the Anglo-Saxon law. The Autor envisages the opportunity to a number of agreements with the various components of Islam, in which specific parts can find a place, dedicated to waqf as entity inspired by religious reasons, and a review of the general favorable legislation ensured by the State to all religious bodies, and to those who carry out social activities obtaining profit.

SUMMARY: 1. Introduction – 2. Background to anti-money laundering – 3. Financial intermediation, 2011–2014 – 4. Conclusion.

SOMMARIO: 1. Limiti – 2. Finanziamento diretto – 3. Finanziamento indiretto - 3.1 Esenzioni – 3.2 Interpretazioni – 3.3 Quote – 3.4 Rimborsi – 3.5 Contributi - 4. Finanziamento apparente – 5. Due nodi.

SOMMARIO: 1. Preambolo – 2. Valore teologico e valore giuridico dei pronunciati del Magistero ecclesiastico – 3. La lectio magistralis del 12 maggio 2003 di Giovanni Paolo II – 4. La Carta di Sant’Agata de’ Goti del 29 settembre 1997 e la legge italiana 25 luglio 2000 n. 209 – 5. La sfida dei Pontificati di Benedetto XVI e di Francesco – 6. Autorità politica mondiale e giustizia sociale – 7. L’umanesimo cristiano oggi – 8. Sintesi conclusiva.

Catholic Ethics, Debt and Social Justice in the Light of a New International Order

ABSTRACT: Since twenty years a group of scholars, including the Author of this essay, has been fighting for the reconstruction of the legal framework of the international debt. The Charter of Sant’Agata de’Goti (September 29, 1997), which is the result of the passionate work by a Commission on usury and international debt, has virtually been travelling around the world, including the Latin American Parliament and the Vatican City, finally landed in the Italian Parliament with the 25 July 2009 Italian Act (n. 209). Besides the legal relevance, this essay is the testimony of a significant part of the service that the Author has carried out in the interest of the Holy See and the Catholic Church; this is in fact a summary of his twenty-year commitment on the (public-private-international) debt, in view of the forthcoming visit of the Holy Father Francis in the United States (September 2015), on the eve of the 2015-2016 Extraordinary Jubilee Year (called the “Holy Year of Mercy”), which again will underline the principle of natural order for all the goods on earth. This papal journey assumes considerable importance, especially when related to the Pope’s speech, which will be held at the Congress and at the General Assembly of the United Nations in New York. The Author of this essay hopes that, in the context of those venerable international institutions, together with the Italian government, the Holy Father – under his personal commitment which is recognized in the world – will propose to the UN Assembly the start of the procedures for requesting the opinion of the AIA Court of Justice about the consistency between the rules governing the developing Countries’ foreign debt (but today you might be referring to the international debt tout court ) and the framework of human rights principles, which includes the rights of peoples. We must also keep in mind that, in order to better understand the frame of reference, a deputy of the Italian Chamber, Salvatore Cherchi, together with other proponents of the mentioned 2000 Act (n. 209) – whose Article 7 remained unfulfilled – have been directly inspired by the mentioned Charter of Sant’Agata de’Goti on usury and international debt.

SOMMARIO: 1. Introduzione - 2. Un primo inventario dell’impegno sociale eticamente motivato: a) filantropia; b) ambientalismo, animalismo e veganismo; c) clubs service ; d) valorizzazione dei beni culturali; e) agricoltura sociale; f) oratori; g) finanza etica e sharing economy ; h) fondazioni familiari; i) social streets ; l) architettura sociale; m) orti urbani collettivi - 3. I codici di autodisciplina e la libertà di coscienza come trade union tra ordine giuridico e ordini spirituali - 4. Conclusioni.

SOMMARIO : 1. Valutazioni preliminari e nuove prospettive d’indagine – 2. L’attività negoziale degli enti ecclesiastici: le autorizzazioni canoniche – 3. La rilevanza dei controlli canonici nell’ordinamento italiano – 4. L’omissione delle autorizzazioni canoniche nella fase costitutiva della s.p.a. e della s.r.l. – 5. I controlli canonici e la circolazione delle azioni della s.p.a. – 6. La cessione di quote di s.r.l. in assenza delle autorizzazioni canoniche – 7. L’invalidità delle delibere peggiorative della situazione patrimoniale dell’ente ecclesiastico (l’aumento reale di capitale, la fusione, la trasformazione regressiva) – 8. La partecipazione dell’ente ecclesiastico socio all’assemblea societaria: brevi cenni sulla rappresentanza delle persone giuridiche canoniche – 9. Il falsus procurator dell’ente ecclesiastico socio in assemblea ordinaria – 10. Ipotesi concrete di partecipazione degli enti ecclesiastici cattolici alle società di capitali, in particolare, alle s.r.l. – 11. L’assenza delle autorizzazioni canoniche nell’atto costitutivo della società “Tabor S.r.l.” – 12. L’errata individuazione delle autorizzazioni canoniche necessarie nell’atto costitutivo della società “G.M.G. E.R. Rinnovabili S.r.l. Unipersonale”.

SOMMARIO : 1. Premessa. Posizione del problema - 2. La duplice natura della chiesa-edificio: bene liturgico e bene culturale ecclesiale. Problematiche discendenti dal possibile interagire, in ordine alla fruibilità degli edifici di culto monumentali, della dimensione cultuale e di quella culturale - 3. Il ticket d’ingresso e la “gestione museale” delle chiese: alcuni dati sulla diffusione del fenomeno - 4. Le ragioni a favore del ticket d’ingresso. I benefici ricavabili dagli introiti della bigliettazione. Considerazioni critiche - 5. Le ragioni contrarie: a ) il necessario rispetto delle esigenze di natura religiosa e pastorale - 6. (segue) b ) le motivazioni giuridiche: elementi di contrasto con la normativa canonica e civile sulle chiese aperte al culto pubblico - 7. (segue) c ) le ragioni di opportunità: l’odiosità della prassi del ticket nella percezione dell’opinione pubblica - 8. I richiami della Commissione paritetica e le iniziative della Conferenza Episcopale Italiana - 9. La nota del Consiglio Episcopale Permanente della CEI: cosa cambia (ma qualcosa cambia davvero?) - 10. Riflessioni a margine della nota. Valore giuridico del documento e valenza del richiamo, in esso contenuto, all’osservanza del principio dell’accesso gratuito alle chiese aperte al culto. Il turismo religioso-culturale come opportunità pastorale (prima ancora che economica) - 11 (segue) Eliminazione della prassi del ticket e valorizzazione di altre possibili forme di introito legate al turismo religioso - 12. (segue) Offerte volontarie, fund raising , sfruttamento dell’indotto - 13. Fruizione differenziata degli edifici di culto monumentali in ragione dei diversi possibili utenti e ipotesi straordinarie di possibile mantenimento del ticket - 14. Promozione e valorizzazione, anche in senso economico, degli edifici di culto monumentali e ruolo delle comunità cristiane. Il volontariato come strumento per garantire il servizio di accoglienza nelle chiese storiche - 15. Riflessioni conclusive.

ABSTRACT Access to churches: worship fruition, tourist use, ticket issue. This essay examines different possible uses of monumental churches according to canon and civil law, focusing on issues arising when use is for cultural purposes. Special attention is devoted to the practice of setting admission fees for visiting historical and artistic churches. The paper examines controversy and criticism of this practice , and the solution adopted by the Episcopal Conference of Italy (CEI) with the publication of the document "Access to churches " (2012). The Italian bishops, precisely in order to dissuade and possibly eliminate such practice, have reaffirmed the principle of free access to churches, subject to certain exceptions , as these are places devoted primarily to communitarian and personal prayer, even if artistic value is also involved. Finally, the essay offers some concluding remarks on the future perspectives and possible solutions to some of the most serious aspects of the question.

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.