Legal experts have long been discussing the halving of the corporate income tax for some categories of non-profit organizations, especially for the clergy, provided for by Art. 6, D.P.R. no. 601/1973.
At last, the Revenue Agency has replied to a taxpayer’s query, stating that a public body’s real estate incomes must be subject to the corporate income tax at the full rate (query no. 152/2018).
An article by our associate Dott. Gianni Mario Colombo, administrative and tax expert. (more…)
Last week our associate Dott. Gianni Mario Colombo, administrative and tax expert, gave an interesting lecture about Third Sector Associations.
Recently Third Sector underwent an important reform: during the conference, Dott. Colombo clarified the current situation.
Title of the conference was: “Third Sector Duties of Accountability Required by the Reform”.
A write-up of our associate Dott. Gianni Mario Colombo, administrative and tax expert, about general legality control techniques and control techniques specific to Third Sector Associations.
This article appeared on Ratio Quotidiano. (more…)