Religious Entities and the Third Sector in the Italian Legal System

Abstract

The reform of the Third Sector initiated in the Italian legal system with the law n. 106 of 6 June 2016, although still partial and incomplete pending the green light from the European Commission on the new flat-rate tax regimes for Third Sector entities, certainly involves religious entities. The study in particular examines the conditions of access to this legislation for religious entities and the fiscal aspects of the new law.