La controversa questione del pagamento dell'IMU per gli edifici ecclesiastici affrontata e (non) risolta dai Giudici europei

Abstract

The aim of this study is to examine one of the most significant issues relating to IMU tax, introduced to replace ICI tax: the compatibility of tax exemption recognized to religious buildings with the prohibition of State Aid. It is disputed whether or not this exemption constitutes a breach of EC regulation regarding State Aid, especially when there is no single notion of ecclesiastical body. Recently this issue was brought before the General Court. The Judges, in two recent judgements dated 15 September 2016, dismissed appeals against the exemption ICI for the Vatican schools and facilities, on the grounds that applicants have failed to demonstrate that the ICI exemption had created distortion of competition. Currently, therefore, ecclesiastical institutions are not required to pay the unpaid ICI. A similar result can be inferred with regard to recent IMU. Types of arguments used by European judges in judgements do not appear convincing and conclusive on the merits of the issue, however they give us much food to through.