Contenuti per la categoria: Finanza, economia e religione

SOMMARIO: 1. Breve premessa – 2. Le rationes che hanno portato alla cristallizzazione di una normativa anti-corruzione e all’implementazione della Convenzione di Merida – 3. I principi fondamentali del nuovo Motu proprio – 4. La nozione di conflitto di interesse e strumenti “preventivi” – 5. Segue. Le cause di incompatibilità – 6. Le tipologie di procedure aggiudicatorie e documentazione – 7. L’esecuzione del contratto oggetto della procedura di aggiudicazione: risvolti civilistici – 8. La lotta alla corruzione – 9. I rimedi giurisdizionali previsti.

Conflicts of interest and corruption: scattered notes on the new regulatory framework envisaged by the Motu Proprio on “transparency, control and competition in the award procedures”

ABSTRACT: This contribution expresses the first notes on the fight against corruption, but even before the fight against conflicts of interest in the Vatican City State and the Holy See a few days after the adoption of the Apostolic Letter in the form of a Motu Proprio adopted by the Supreme Pope Francis for transparency, control and competition in award procedures. Far from wanting to be a decisive contribution, given the novelty of the discipline, surely the paper investigates the reasons that led to the adoption of such legislation, the founding principles that must permeate the entire discipline, the different types of award procedures and the “preventive” tools set as a “bulwark” of the fight against corruption and, even before, its so-called phase “prodromal”, represented by conflicts of interest. The contribution also focuses on the exquisitely civil aspects (good faith, correctness, exactness of the fulfillment) regarding the execution of the contract to be awarded and on the procedural aspects.

SOMMARIO: 1. Premessa - 2. Una rivoluzione contraddittoria - 3. Chiesa e denaro: la questione del prestito a interesse - 4. La svolta della Rerum Novarum: associazionismo e cooperazione - 5. Cattolicesimo e corporativismo - 6. Gli anni ’30 e l’eclissi dell’economia liberale - 7. Il dopoguerra italiano: un miracolo a metà - 8. Gli effetti negativi dei cattolici in politica, Giovanni Paolo II e il dialogo con il mercato.

Between the Economics of Religion and Religious Economics. Tangent Questions Regarding Italian History and Economic Theory.

ABSTRACT: The paper discusses the most important points of the relationship between social Christian thought and economic facts and how they developed in Italy, with particular reference to the application of competitive market principles. Starting with the second half of the 1800s, it is possible to argue that both the social doctrine and market theories had scarse impact on each other and more importantly, that they did not interact in a way which would have been useful. The author covers the main and most significant contributions that economists, sociologists, philosophers and politicians tried to bring to this missing debate between economic science and religious principles. In view of the creation of a society which responds to mankind’s real needs, we feel the lack of such a debate even though today we are witnessing a certain awakening.

SOMMARIO: 1. Premessa - 2. Sharia compliant - 3. Murabah - 4. Ijaraha - 5. Istisna’a - 6. Sukuk - 7. Conclusioni.

Islamic finance compatibility with the Italian legislation

ABSTRACT: Some verses of Allah that were revealed to the Prophet Mohammad in Quran were regarding economic issues. Further they were enriched in the legal framework of reference by other sources of Islamic law “Sharia” like; the Hadith (the sayings of the Prophet transmitted first orally and then transcribed), the Sunna (the tradition dictated by the words and actions of the prophet and the remembrance of the prophet statements by his first followers), and finally of Fiqh that is the Islamic jurisprudence dictated by the doctrinal interpretation of the various juridical schools. Islamic finance products which are derived from Sharia based on religious principles are very compatible with the system of traditional financial products, except for some ethical (excluded by the Sharia supervisory board) and fiscal (to avoid double taxation measures of some Islamic finance transactions), which could enhance the market attaractiveness prespective. The present study aims to investigate and identify the regulatory changes that can be implemented in the Italian legislations to make them compatible with the applicability of the typical Islamic financial contracts.

Prendo spunto per iniziare il mio intervento citando il punto n. 19 del documento Oeconomicae et Pecuniariae Quaestiones (d’ora in poi, “OPQ”): “La sanità del sistema, del mercato finanziario dipende dalla sanità delle singole persone e dalle singole azioni che vi vengono attuate”. Le mie riflessioni partono dall’essere in primis cristiano e cattolico, e poi dall’essere un professionista che lavora in una determinata realtà bancaria, e che partecipa al Comitato di Presidenza dell’Associazione Bancaria Italiana, l’ABI, con deleghe sulla Corporate Social Responsibility e sull’Innovazione tecnologica. (segue)

SOMMARIO: 1. Il diritto di libertà religiosa tra rendicontazione sui diritti umani e Responsabilità Sociale d’Impresa - 2. Libertà religiosa, Guiding Principles on Business and Human Rights e RSI - 3. Libertà religiosa e standard nazionali: brevi osservazioni sul Piano d’Azione Nazionale (PAN) 2014-2016 sulla Responsabilità Sociale d’Impresa e 2016-2021 su Impresa e Diritti Umani - 4. Valori religiosi e valori laici nella Responsabilità Sociale d’Impresa - 5. Dall’RSI all’accountability: la rendicontazione sui diritti umani negli enti religiosi ETS e nell’Impresa sociale.

Religious freedom and Corporate Social Responsibility

ABSTRACT: International standards on Business and Human Rights and on Corporate Social Responsibility (CSR) define a system of rules currently in use to combat human rights violations in contemporary industrial societies. On the basis of these rules, governments adopt the so-called National Action Plans (NAPs), which also Italy has recently adopted. In this context, the protection of religious freedom plays a fundamental role as part of the range of needs of modern intercultural societies. This paper in this respect is divided into two parts. The first part investigates the role of religious freedom in international standards on Business and human rights and in the NAPs, paid attention to the Italian National Action Plans. The second part on the other hand, deals with the theme of accountability on human rights in the Italian non-profit area. In this context, the processes of accountability also involve entities who operate by expressing a certain tendency or religious aims. These entities can have a specific interest in the accountability on human rights because through the adherence to the so-called systems of Non-Financial Reporting (NFR) clearly reaffirm the values of the religious cultures of which they are the direct expression.

SOMMARIO 1. Introduction - 2. Premise - 3. Ancient history - 4. Roman law - 5. Aquinas and Canon law - 6. 16th Century: Protestantism and the mercantile era - 7. 17th century: Jusnaturalism - 8. 18th century and 19th centuries: industrialization and capitalism - 9. The prohibition of riba - 10. Similarities between the sharia prescriptions and the ancient Jewish ones - 11. Riba and its recent openings - 12. Riba prohibition in the twentieth century and the sharia-compliant financial instruments - 13. Solutions - 14. Islamic Finance - 15. Conclusions.

ABSTRACT: The article addresses the theme of usury taking into account various viewpoints and traditions, pausing in particular on the Western and Islamic notions of lending at interest, in order to outline its distinctive features in the present days as well as throughout its historical evolution. The author applies a comparative research method, examining both the differences and similarities between the Western and Muslim concept of usury so to present an accurate picture of the phenomenon. In fact, the article aims at answering the latest questions concerning the possibility for the Muslim model to be a valuable resource in overcoming the keep going financial crisis.

Il 28 settembre 2018, presso l’Università degli Studi di Milano-Bicocca, si è tenuto un convegno internazionale co-finanziato dall’Unione Europea, che ha visto la partecipazione di giovani studiosi delle più diverse discipline giuridiche, italiani e stranieri. I relatori, selezionati in seguito ad una “call for papers”, cui è stata data ampia pubblicità in Italia e all’estero, si sono confrontati sul tema del pluralismo religioso nel sistema europeo e, soprattutto, nella recente giurisprudenza delle Corti sovranazionali. (continua)

SOMMARIO: 1. Premessa. Specificità dell’ente ecclesiastico e diritto comune - 2. Lo scopo di religione o di culto. Finalità canoniche e finalità “pattuite”: antinomie e analogie - 3. Attività di interesse generale” di cui all’art. 5 d.lgs. n. 117 del 2017, missione caritativa e sociale della Chiesa e regolamentazione delle attività “diverse” da quelle di culto e religione - 4. Gli enti religiosi civilmente riconosciuti e la novella disciplina sugli enti del Terzo settore e dell’Impresa sociale: adempimenti canonici (regolamento, licenza scritta dell’ordinario e creazione di un patrimonio destinato) - 5. L’identificazione dei beni dell’ente canonico funzionali all’esercizio dell’attività di Terzo settore o di Impresa sociale: il bilancio separato. Conclusioni.

Canonistic Reflections of the Reform of the Third Sector

ABSTRACT: Third sector reform started with the delegation law n. 106 of 6 June 2016 undoubtedly involves canon law in its form and substance. The new legislation on the Third sector allows in a certain sense to "recover" many of the typically canonical activities of the religious entity within its "civil" structure in a way more coherent with the religious and canonical nature of the institution itself with respect to the law 222 of 1985. If we look at the activities that Legislative Decree 117 of 2017 calls (Article 5) "Activities of general interest", we highlight how many of them are specific and characterizing religious bodies of the Catholic tradition. The Author in particular highlights how the civilly recognized religious bodies, if they want to regulate some of their activities according to the new discipline on Third sector bodies and the Social enterprise, must undergo some canonical obligations (drafting of a regulation, written license of the Ordinary and creation of destined assets).

SOMMARIO: 1. I gruppi etico-deontologici e il diritto della polis democratica alla luce dei recenti cambiamenti sociali vissuti dalle identità collettive - 2. I codici di autoregolamentazione nel settore del lavoro - 3. Il mercato tra codificazione etica ed eteroregolamentazione - 4. Le recenti opportunità di lavoro socialmente utile offerte dalle tecnologie social alle smart communities - 5. La nuova sensibilità deontologica nel mondo finanziario: le banche etiche e la finanza islamica - 6. La rilevanza nell’ordine della polis dei vari tipi di norme contenute nei codici deontologici: attualità e prospettive inter- e/o trans-culturali.

Codes of ethics and Deontology in the fields of Labor, Market and Finance. Freedom of Conscience and the Transition from Oeconomicus Corporatism to Democratic Intercultural Cooperation

ABSTRACT: The paper analyzes the recent relevance of deontological codes, from which a process of enriching the concept of deontology seems to emerge. This is increasingly understood not only in a corporatist way as an ethics of conduct within the category of reference, but also in a democratic way as the ethics of service made to the polis by professional communities, which now, in the overall world of work, appear ethically inspired in the most varied ways. Following the development that freedom of conscience has experienced in its various forms of collective exercise, we are positively experiencing new patterns of work organization where deontology represents a synthesis between moral and law. Similarly, to churches, even some professional communities have useful, non-utilitarian relationships, and open to democratic intercultural cooperation, with their multiform and typical ways of working in the service of the human person, elected to lifestyles or spiritual missions. In order to encourage and extend this phenomenon of greater ethical accountability of free professions, some legal channels will be analyzed to better harmonize the use of those new deontological standards with legal rules in order to ensure balance and order at a general level, and to avoid the social dissociation in neo-corporatist groups.

SOMMARIO: 1. Stato Città del Vaticano e Unione europea. La Convenzione monetaria - 2. Lo sviluppo della SCV del Vaticano. Il dilatamento della giurisdizione vaticana e i rapporti di giurisdizione con l’Italia - 3. La normativa vaticana e il processo di valutazione MONEYVAL. Approccio collaborativo delle autorità vaticane e rapporti internazionali - 4. Gli sviluppi più recenti.

International Relations of Vatican City State and measures in financial law

ABSTRACT: After having outlined the peculiarities of Vatican City State's nature, this paper examines the development of its financial law, starting with the Monetary Convention with European Union. The Holy See from 2009 makes a serious effort to adjust its law to the current needs of an increasingly globalised market. This results in a profound change in the Vatican international relations, which were previously mainly addressing Italy, in order to satisfy the territorial and material needs of a small State. Today Vatican City State has agreed to be subject to periodic controls on its financial system by international bodies. It has developed a system of international relations and it integrates into the global financial market transparency system.