Contenuti per la categoria: Finanza, economia e religione

Diritto e religione: decostruzione e ricostruzione 

ABSTRACT. Negli anni Quaranta, l'economista austriaco Joseph Schumpeter coniò il concetto di “distruzione creativa” per descrivere come il capitalismo si sviluppa attraverso lo smantellamento incessante e continuo di vecchi paradigmi. Nel panorama attuale, il britannico Russell Sandberg e l’americano Marc. O De Girolami si stanno affermando come i contemporanei “distruttori creativi” nel campo del diritto e religione. Evidenziando le patologie che ostacolano lo sviluppo intellettuale della disciplina e proponendo possibili soluzioni, il presente contributo introduce e analizza due recenti opere dove gli Autori offrono spunti per de-costruire criticamente il diritto e religione e proiettarlo verso il futuro.

ABSTRACT. In the 1940s, Austrian economic Joseph Schumpeter coined the concept of “creative destruction” to describe how capitalism evolves through the relentless and continuous dismantling of its old paradigms. Fast forward to the present, British and American scholars Russell Sandberg and Marc O. De Girolami are emerging today as contemporary “creative destroyers” in the field of law and religion. Pointing to the pathologies affecting the intellectual development of the discipline and prescribing possible remedies, this paper introduces and discusses two recent works by the Authors as part of their efforts to critically deconstruct law and religion and project it into the future.

SUMMARY: 1. Introduction - 2. Repentance - 3. Reappraisal- 4. Regeneration - 5. Discussion - 6. Death and New Life - 7. Conclusions.

Fiscal democracy and the financing of religions. The advertising campaigns for the Catholic Church's 8xmille: from reporting to promotion

ABSTRACT: La vigilia del quarantesimo anniversario della legge n. 222 del 1985 che ha introdotto un nuovo quadro normativo per il sistema finanziario della Chiesa cattolica, successivamente esteso ad altre confessioni religiose, offre l’opportunità di riflettere sul significato delle revisioni introdotte a partire dall’Accordo di Villa Madama e di valutare le criticità nel tempo sollevate alla dottrina e dalla giurisprudenza alla luce dei più recenti sviluppi. Attualmente, mentre alcuni dubbi sembrano aver raggiunto uno stato di equilibrio, soprattutto in rapporto alla stabilità dei dati, altri determinano nuove incertezze. L'analisi delle questioni relative alla pubblicità pro 8xmille rivela una tendenza da parte della Chiesa cattolica a concentrarsi meno sul motore primario del cambiamento, vale a dire il sostentamento del clero, e rivolgere invece l’attenzione verso interventi caritativi/assistenziali, scelta che non coincide pienamente con la rendicontazione. A fronte della progressiva diminuzione delle risorse disponibili, come si determinerà il futuro del finanziamento delle confessioni religiose?

ABSTRACT: On the eve of the fortieth anniversary of the law (No. 222 of 1985) that introduced a new regulatory framework for the Catholic Church's financial system, which was subsequently extended to other religious groups, presents an opportunity to reflect on the significance and utility of the revisions introduced from the Villa Madama Agreement and to evaluate the ongoing critical issues raised by doctrinal and legal developments in light of recent developments. In the present era, while some doubts appear to have reached a state of equilibrium with regard to the stability of the data, others have the effect of introducing a certain degree of uncertainty. An analysis of the issues pertaining to advertising and reporting reveals a tendency on the part of the Catholic Church to focus less on the primary driver of change, namely the sustenance of the clergy, and instead direct attention towards welfare interventions that bear resemblance to those typically undertaken by Third Sector entities. The persistence of old doubts and the emergence of new challenges, it is pertinent to assess whether the consolidated 8xmille mechanism remains a viable and effective response to the prevailing circumstances.

SOMMARIO: 1. I (quasi) quarant’anni dell’8xmille - 2. Il sistema di finanziamento pubblico della Chiesa cattolica. Un prima e un dopo - 3. Come funziona l’8xmille? Le aporie di un sistema tra punti di forza e punti di debolezza - 4. “Dati alla mano”. La rendicontazione CEI 2023 - 5. Diritto, religioni e pubblicità - 6. Gli spot 8xmille - 7. Quale futuro per il finanziamento delle religioni?

Status and current perspectives on debt

ABSTRACT: Ours is a world balanced precariously between hopelessly opposing forces. In such a world the long-standing and noble battle for the elimination of illegitimate debt has little hope of success. Action must be taken on the causes but do we have the capacity and the tools? This question is attempted to be answered in the five paragraphs of this update article, reiterating with further arguments the need for the United Nations General Assembly to request an advisory opinion from the International Court of Justice on the consistency and adequacy of existing rules. It is appropriate to refer for the premises to an earlier article on the subject, entitled Holy See and illegitimate debt. The path to the International Court of Justice (2015-2022)1.

ABSTRACT: Il nostro è un mondo in equilibrio precario tra forze irrimediabilmente opposte. In un mondo simile, la lunga e nobile battaglia per l'eliminazione del debito illegittimo ha poche speranze di successo. È necessario agire sulle cause, ma ne abbiamo la capacità e gli strumenti? Si proverà a rispondere a tale domanda nei cinque paragrafi di questo articolo di aggiornamento, ribadendo con ulteriori argomentazioni la necessità che l'Assemblea Generale delle Nazioni Unite richieda un parere consultivo alla Corte Internazionale di Giustizia sulla coerenza e l'adeguatezza delle norme esistenti. È opportuno rimandare per le premesse a un precedente articolo sul tema, intitolato Santa Sede e debito illegittimo. Il percorso verso la Corte internazionale di giustizia (2015-2022).

SOMMARIO: 1. Coltivare la speranza in un mondo migliore - 2. L’alternativa alla violenza nella svolta latinoamericana - 3. L’improbabile via statunitense - 4. La via italiana oggi - 5. Esiste un futuro per la via africana sul debito?

The Supervision of the economic administration of the Roman Curia

ABSTRACT: This paper analyses the new system of supervision of the economic administration of the Roman Curia introduced by the Apostolic Constitution Praedicate Evangelium. Then, it focuses on the role that has been recently assigned in this area to the ‘Istituto per le Opere di Religione’ (IOR) and on that of the Vatican penal jurisdiction, both of which constitute highly innovative elements.

SOMMARIO: 1. Le fonti normative della riforma - 2. Gli organismi di vigilanza - 3. Le plurime tipologie di vigilanza - 4. Analisi del nuovo sistema di vigilanza sull’amministrazione economica della Curia Romana - 5. Il ruolo peculiare dell’Istituto per le Opere di Religione - 6. La duplicazione del sistema di vigilanza tra Curia Romana e IOR - 7. Aspetti positivi del sistema e sue criticità - 8. Vigilanza canonica e supplenza della giurisdizione penale vaticana - 9. Osservazioni conclusive.

Financing of the Holy See, transparency of destination and patrimonial administration

ABSTRACT: The essay analyzes the topic of the economic and financial management of the Holy See’s patrimony and in particular the reforms implemented during the pontificates of Benedict XVI and Francis which ensure greater transparency of financial operations. In carrying out its universal mission, the Church relies on transparent and efficient asset management. All those who manage the Church’s patrimony must administer it wisely, avoiding the performance of speculative operations in order to preserve the economic value of the assets, which are instrumental to all Church activities. Because of this, the Vatican judicial system has also been strengthened to prevent and eventually repress abuses in the management of ecclesiastical patrimony. It must be stressed, however, that, excessive garantism in the management of Vatican finances could risk hindering the Holy See’s activities. In this sense, the essay also reflects on the advisability of bypassing the ordinary system of financial transparency in peculiar circumstances in order to guarantee the Holy See’s evangelization activities.

SOMMARIO: 1. Introduzione - 2. La gestione finanziaria - 3. Le norme di gestione patrimoniale della Santa Sede: dalla Pastor Bonus alla Praedicate Evangelium - 4. Riflessioni conclusive.

Debt market transactions in the Islamic financial system:the case of sukuk

ABSTRACT: In recent years, the secondary market for sukuk has been booming with growth rates ranging between 10-12%. In this paper we intend to analyze the structure of investment certificates that comply with the rules and economic principles of the Shari'ah. The markedly legal aspects of this instrument are therefore highlighted, first outlining the general structuring of Islamic certificates, and secondly, analyzing the operational profiles of the different types of sukuk most widespread on the Shari'ah compliant market. Finally, the guidelines issued by the Accounting and Auditing Organization for Islamic Financial Institutions on the subject are examined and the essential features of difference between the sukuk and conventional bonds are analyzed from a comparative point of view. The finale highlights the unexpressed potential of sukuk, recalling the best strategies for expanding Islamic investments. The primary objective is to raise the awareness of the relevant financial authorities, which appear disinterested in the Islamic financial market despite the resilience of this segment even during the Covid-19 pandemic.

SOMMARIO: 1. Osservazioni propedeutiche: la crescente rilevanza di un approccio metodologicamente propenso alla riconversione ambientale e alla solidarietà sociale - 2. Caratteristiche generali idonee a proporre le dottrine buddhiste come case study di precipua significatività - 3. Le tracce di una riflessione culturalmente orientata: l’eredità dei maestri canonici - 4. Gli insegnamenti del Buddha come principi di una taumaturgia giuridica interculturale - 5. L’astensione curativa: una nozione rafforzata di condotte omissive - 6. Un bilancio casistico: materiali di studio sui rapporti tra il buddhismo e le istituzioni statali - 7. Possibile conclusione a partire dallo stato dell’arte: il buddhismo tra dottrina, rito e habitus.

Sustainability and environmental transition: the legal Buddhist contribution

ABSTRACT: We are currently experiencing an increasing attention on the economic sustainability and the environmental issues. This process still merely seems a theoretical declaration because its concrete efforts are appearing weak and fragile. The aim of this essay is to underline the possibility of a better comprehension of those sets of problems by studying the spiritual and legal contribution of Buddhism: a not theistic axiology that implies a renewed approach to ecology and economics, able to determine methodological consequences even in the sphere of public law.

SOMMARIO: 1. Il discorso del Santo Padre Francesco (Santa Sede in senso proprio) ai membri dell’Assemblea Generale dell’Organizzazione delle Nazioni Unite - 2. La posizione della Santa Sede in senso lato e dei vertici della Chiesa italiana - 3. Odierne prospettive nella linea di lavoro politico - 4. La via africana sul debito - 5. Argentina e Fondo Monetario Internazionale (FMI).

Holy See and illegitimate debt. The path to the International Court of Justice (2015-2022)

ABSTRACT: This work offers a synthesis of the main steps of the process towards the International Court of Justice, accomplished over a seven-year period by the Holy See and the Cartel of jurists inspired by the Charter of Sant’Agata de’ Goti – Declaration on Usury and International Debt (1997). The starting point is Holy Father Francis’ speech at the United Nations General Assembly (New York, September 25, 2015), where the devastating deviations of speculative finance were condemned. Next, the points of convergence with the positions taken on the matter by the Italian Bishops’ Conference (CEI) are described, as well as today’s perspectives on debt and the International Court of Justice, in the line of political engagement, with regard to the Gentiloni government and the first Conte government. Completing the discussion is a report on what the author calls the African way on debt and an in-depth look at the differences from a recent wide-ranging initiative aimed at resolving the long-standing issue of the Argentine debt.

SOMMARIO: 1. Le implicazioni dell’emergenza pandemica sulla Costituzione economica nell’ottica del diritto ecclesiastico - 2. Enti ecclesiastici-religiosi e impresa sociale. Una lettura in parallelo attraverso la lente (dell’art. 1 e) dell’art. 41 della Costituzione - 3. Libertà di iniziativa economica, socialità dell’impresa e impresa sociale normativizzata - 4. Libertà di iniziativa economica, socialità dell’impresa e perimetrazione materiale del fine di religione e di culto - 5. Istanze (disattese) di liberalizzazione. Le pressioni della nuova realtà socio-economica e la garanzia dell'art. 20 Cost. - 6. L'incontro/scontro normativo tra ente ecclesiastico-religioso e impresa sociale. In particolare, il fine religioso-cultuale quale grande assente del d.lgs. n. 112 del 2017. Ragioni e ricadute disciplinari - 7. Il ramo impresa sociale dell’ente ecclesiastico-religioso civilmente riconosciuto. La confermata esclusione delle attività secondarie e strumentali dall’ambito applicativo del decreto - 8. Il regolamento del ramo e il patrimonio destinato tra oneri di conformazione e preservazione dell’identità religioso-confessionale dell’ente - 9. L’ipotesi (non così scontata) della costituzione di una impresa sociale autonoma e il tema (sottovalutato) della collocazione dell’ente ecclesiastico-impresa sociale nel mercato dei beni e dei servizi (sociali) - 10. Riassumendo. Nodi da sciogliere e soluzioni da indagare.

Religion and Economic Constitution. On the relationship between religious bodies and social enterprise

ABSTRACT: The paper focuses on the relationship between religious bodies and social enterprise, considering it as an important verification ground of religion’s place in the legal dynamics of the so-called Economic Constitution. Lights and shadows in this relationship are closely linked to the difficulties of State-Church concerted legislation on ecclesiastical-religious bodies, especially when compared to the constitutional protection of purposes of religion and worship (art. 20 of Italian Constitution).
 

SOMMARIO: 1. Premessa: l’Islam tra religione ed economia - 2. Dalla finanza al contratto islamico, tra vincolo e libertà: alla ricerca di una teoria generale dei contratti - 3. L’etica islamica dei contratti: divieto di ribà e divieto di ghàrar - 4. Operatività delle attività della banca islamica e contrattualistica commerciale Shari’ah Compliant - 5. I contratti di tipo partecipativo: “mudàraba” e “mushàraka” - 6. (segue) Tipologie di mudàraba - 7. Cenni conclusivi e prospettive future.

The Prophet's Economy: Islamic Finance and the Religious Foundations of Islamic Law of Shari'ah Compliant Contracts

ABSTRACT: The growing presence of Muslim believers in Europe has increasingly led to heated debates also at the doctrinal level. Legal and economic literature, particularly, has recently emphasised the importance that inclusive, effective and efficient financial regulation can have on the degree of integration of the Islamic communities present in non-Muslim contexts. Since the Shari'ah dictates a series of behavioural rules in different sectors of the believer’s life, the Koran and the narratives of the Prophet (hadith) offer a series of prescriptions also in economic matters. With the aim of outlining the religious and juridical reasoning of the so-called halal economic dimension, this paper first examines the economic principles of Islamic finance: the prohibition of ribà (interest), the prohibition of ghàrar (uncertainty) and that of maysìr (speculation). It then provides a recognition aimed at finding a general theory of Islamic contracts. Finally, it reconstructs the discipline of the mudàraba and musharàka participatory contracts. These two forms of contracts represent a product of Islamic finance widely used in banking-financial practice and considered by Islamic legal schools to be totally in conformity with the Word of Allah. They are therefore instruments of comparison particularly interesting as well as useful for the Italian legal system. They can represent a flywheel for the integration of Muslims in the social fabric, and at the same time, an antidote to the unstable European economic panorama.