The reform of the so-called “Third sector”, that entered into force in 2017, has the merit of having identified the activities which shall be considered of general interest for the community and, therefore, worthy of the advantageous tax treatment. Thus, the legal framework has been simplified and certain fixed points were established for the institutions that finalize their activities to interests of social nature. However, the tax law continues to be based on the dichotomy commercial entity/non-commercial entity, and a completely new discipline has not been envisaged for subjects that dedicate their activity to general interests. In this way, the legislator only partially responded adequately to the expectations there were about the enhancement of civic solidarity and social utility purposes. It would therefore be necessary, to this aim, to rethink the tax system, shifting the attention exclusively to the purposes of general interest pursued by the institution.
La riforma del c.d. Terzo settore, introdotta nel 2017, si lascia apprezzare per aver individuato le attività considerate di interesse generale per la collettività e, dunque, meritevoli del trattamento tributario di vantaggio. Si è così semplificato e si sono posti punti fermi circa il quadro normativo fiscale di riferimento per gli enti che finalizzano le loro attività a interessi di carattere generale. La disciplina continua a essere, però, fondata sulla dicotomia ente commerciale/ente non commerciale e non si sono previste regole del tutto nuove per i soggetti che dedicano la loro attività a interessi di carattere generale. In tal modo il legislatore ha solo parzialmente risposto adeguatamente alle aspettative che si nutrivano in tema di valorizzazione delle finalità civiche, solidaristiche e di utilità sociale. Sarebbe pertanto necessario, a tale scopo, ripensare il sistema tributario vigente, spostando l’attenzione esclusivamente sulle finalità di interesse generale perseguite dall’ente.
Girelli, G. (2020). La disciplina tributaria degli enti del Terzo settore: un’occasione mancata. RASSEGNA TRIBUTARIA(2/2020), 409-435.
La disciplina tributaria degli enti del Terzo settore: un’occasione mancata
girelli giovanni
2020-01-01
Abstract
The reform of the so-called “Third sector”, that entered into force in 2017, has the merit of having identified the activities which shall be considered of general interest for the community and, therefore, worthy of the advantageous tax treatment. Thus, the legal framework has been simplified and certain fixed points were established for the institutions that finalize their activities to interests of social nature. However, the tax law continues to be based on the dichotomy commercial entity/non-commercial entity, and a completely new discipline has not been envisaged for subjects that dedicate their activity to general interests. In this way, the legislator only partially responded adequately to the expectations there were about the enhancement of civic solidarity and social utility purposes. It would therefore be necessary, to this aim, to rethink the tax system, shifting the attention exclusively to the purposes of general interest pursued by the institution.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
