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Public funding of the Catholic Church in Italy

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Funding to the Italian Catholic Church from the Italian state includes direct funding and other types of economic and financial burdens, including:

  • the otto per mille (Eight per thousand, shares allocated and distribution of unallocated shares)[1]
  • funding for non-State-owned Catholic schools and universities
  • differentiated funding and contracting for Catholic religious education teachers in public schools
  • funding for Catholic media
  • funding for infrastructure owned and used by the Vatican State
  • funding for religious assistance in public hospitals
  • tax exemptions and concessions[2]

These funds and charges are arranged both by bilateral agreements held by the Italian Republic and the Vatican State, such as the Lateran Pacts and related revisions (Agreement of Villa Madama) and customs conventions,[3] and by Italian national[4] and local laws.[5]

Education and research

[edit]

Public non State-owned Catholic schools

[edit]

The following are exempt from the tax: [...]
i) real estate used by the persons referred to in Article 87, paragraph 1, letter c), of the unified text of income taxes, approved by Presidential Decree No. 917 of December 22, 1986, as amended, intended exclusively for the performance of welfare, social security, health, educational, receptive, cultural, recreational and sports activities, as well as the activities referred to in Article 16, letter a), of Law No. 222 of May 20, 1985.

— Decree 30 dicembre 1992, nr. 504

Non-State-owned schools, about 63 percent of which are run by the Catholic Church,[6][7] currently receive public money[8][9] in the form of:

  • direct subsidies, for the management of preschools and elementary school[10]
  • funding of projects aimed at raising the quality and effectiveness of educational offerings in middle and high schools[11][12]
  • grants to families ("school vouchers" for schools of all grades).[13][14]

Funding is delegated from the State to the administrative regions by Legislative Decree No. 112 of 32/03/2021, Art. 138, in which the scope of contributions to non-State-owned schools is delegated.

Article 33 of the Italian Constitution

[edit]

Article 33 of the Constitution of the Italian Republic affirms that "Institutions and private individuals have the right to establish schools and educational institutions, without charge to the State."[15]

This article has several political interpretations, including mainly:

  • the State, while recognizing the right to establish non-State-owned schools, cannot and should not bear any kind of burden of non-State-owned schools
  • the State must support families' freedom of choice of educational institution by funding non-State-owned schools in the same way as public schools

However, since 1992 various national and regional laws, decrees and ministerial circulars (including DM 261/98,[16] DM 279/99, law 62/2000,[17] DM 27/2005[18]) have established direct and indirect funding for non-State-owned schools.

It has also been pointed out that the average cost of educating a student in a non-State-owned school, compared with that of a State school, is lower. This difference in average expenditure, assuming zero fixed costs, would result in savings of 6 billion euros annually to the Italian state.[19]

Direct grants

[edit]

Ministerial Decree 261/98 and Ministerial Decree 279/99 (Minister of Education Luigi Berlinguer, Democrats of the Left), consolidated in the single law text «Concessione di contributi alle scuole secondarie legalmente riconosciute e pareggiate»[20] (Granting of contributions to legally recognized and peer secondary schools) are the regulatory bases that allow the regular granting of funding to non-State-owned schools.

The D'Alema bis government's Law 62/2000[21] ratified the full entry of non-State-owned schools into the national education system, which must therefore be treated equally to state schools in economic terms as well. The law also provides:

  • the application also to non state-owned schools of the tax treatment reserved for nonprofit entities, if they meet the requirements of Article 10 of Legislative Decree No. 460 of December 4, 1997 (art. 8)
  • the de facto establishment of state school vouchers (funding of 300 billion lire as of 2001) (art. 12)
  • the increase of 60 billion lire in the funding for grants for the maintenance of parochial elementary schools (art. 13)
  • the increase of 280 billion lire in the appropriation for the costs of participation in the implementation of the integrated pre-school system (art.13)
  • the appropriation of a fund of 7 billion liras for schools accommodating the disabled (art. 14), since for Italian schools the accommodation of the disabled is mandatory[22]

In 2005 the amount of grants to non state-owned was 527 million euros (circolare ministeriale 38/2005[23]).

Buoni scuola

[edit]

The Buoni scuola ("school grants") was sat up in 2000 by second D'Alema government by law 62/2000 (art. 9–12) regarding school equality with a special funding[24] that providing an amount of 250 mln liras (about 130 thousand euros) for the year 2000 and 300 mln liras (about 160 thousand euros) per year starting from year 2001, put into law by second Berlusconi government by the law 289/2002 (art. 2, com. 7)[25] that sat up a spending cap of 30 mln euros for the three-year period 2003–2005.[26][27]

Religious education teachers

[edit]

Law 186/2003, passed by the Berlusconi government with the support of La Margherita and Udeur, defines the legal status of Catholic religious education teachers at all levels.[28]

Eligibility for teaching Catholic religion is given by the Diocesan Ordinary (Art. 3, par. 4), a territorial official of the Catholic Church. Previously, given the only legislation that stipulates that the State compulsorily organizes the hour of religion teaching but that students can join it optionally, the state hired religious education teachers only on annual contracts; however, following the enactment of Law 186, Catholic religion teachers are hired by the State on a permanent basis (Art.3, par. 8), with legal status and economic treatment equivalent to all other teachers. Previously, economic treatment was only equated with that of tenured teachers, but all other rights due to civil servants were lacking.

In addition, for all the 15,000 teachers of Catholic religion education who have become civil servants since 2003, any revocation of their certification by the Diocesan Ordinary means that the state is obliged to provide for their alternative employment, as is the case for all other civil servants not deemed fit to perform their duties.[29]

Catholic universities

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Law 293/2003[30] gives legislative recognition to the Istituto di studi politici San Pio V by funding it at 1.5 million euros annually. The institute, based in Rome, is a promoter of the creation of the St. Pius V Free University of Studies, also in Rome.

Several funding laws have allocated significant sums for Catholic universities:

  • Law 350/2003:[31] funding of 20 million euros in 2004 and 30 million euros in 2005 to be allocated to the Università Campus Bio-Medico, established and promoted by Opus Dei, for the partial construction of a university polyclinic, for the strengthening of biomedical research in Italy (art.4, paragraph 167).
  • Law 311/2004:[32] funding of 15 million euros for the Fondazione Centro San Raffaele del Monte Tabor, founded by Don Luigi Verzè, which carries out clinical, research and educational activities, as well as holding shares of various commercial activities (hotels, catering, transportation, agribusiness)[33] (art.1, paragraph 187).

In 2004, the government, through the National Committee for the Evaluation of the University System, established several additional non-state, legally recognized universities, including the European University of Rome, founded by the religious institute of the Legionaries of Christ.

In 2017, the total economic allocations from Miur, by law 243/1991[34] have got to 68.605.000 euro, of which 41.827.905 to the eight Catholic universities.[35][36]

Religious care in public hospitals

[edit]
Religious chapel in Pietro Palagi hospital in Florence

The Villa Madama Agreement, states in Art. 11 that the "...Italian Republic ensures that... hospitalization in hospitals, nursing homes or public care homes... may not give rise to any impediment in the exercise of religious freedom or in the fulfillment of religious practices of Catholics," and that the "... spiritual assistance to them is provided by clergymen appointed by the competent Italian authorities upon designation of the ecclesiastical authority and according to the legal status, staffing and modalities established by agreement between those authorities.".[37]

Religious assistance is also provided at the national health level by Article 38 of Law No. 833/1978,[38] concerning the Establishment of the National Health Service, according to which "... religious assistance shall be ensured with respect for the will and freedom of conscience of the citizen. To this end, the local health unit shall provide for the ordering of the religious assistance service ..."

From 2000 to 2005, several Italian administrative regions, governed by various political alignments,[39] agreed with the presidents of regional bishops' conferences schemes of understanding for religious assistance in public hospitals. In particular, the one between the Regione Lombardia,[40] signed by Roberto Formigoni, President of the Region, and Cardinal Dionigi Tettamanzi, dated March 21, 2005, stipulates that in all public and non-state health care facilities there must be at least one religious assistant, two in facilities with more than 300 beds, and one for every 350 in facilities with more than 700 beds (Art. 6).[41] Religious assistants must be hired by the host hospital facility, which is also responsible for providing: space for worship services and religious activity (church or chapel and sacristy), furnished and on-site housing for religious assistants, offices, furniture, furnishings, equipment, as well as all expenses necessary for their maintenance, lighting and heating (Art. 1, 2, 4, 10).[42] Health care assistants are hired on a permanent basis with a classification provided for in the National Collective Bargaining Agreement for the health sector in band D, typical of nurses,[43] that is, with a net salary of about €1900 gross monthly.[44]

Radio and television

[edit]

In the 2005 Finance Act, 1 million euros is allocated for technological enhancement and upgrading in the radio sector.[45] Entities eligible for the subsidy are those listed in paragraph 190 of the 2004 Finance Act,[46] namely: the "national radio stations of communities"[47] The only two radio stations that meet the requirement are Radio Padania Libera, a radio station of the party Lega Nord, and Radio Maria, a Catholic radio station.[48][49][50]

Otto per mille (Eight per thousand)

[edit]
See also: Otto per mille

Italian tax regulations provide the possibility for citizens to finance - with 0.8 percent of the total personal income tax collected by the state - religious confessions recognized by the State, which have entered into an agreement with it (lesser forms of financing are reserved for non-religious subjects, such as the five per thousand and two per thousand). Alternatively, the preference for allocation of the eight per thousand may be directed to the State itself or not expressed. The distribution of the portion of the eight per thousand not directly allocated (due to non-expression of preference by taxpayers) takes place in proportion to the amount allocated instead by explicit expression of preference.[51]

In addition, starting from 2005 with the Berlusconi government (decree published in the Official Gazette of 26/1/2005[52]), a substantial part of the funds that citizens have allocated to the state were allocated to the financing of restoration works of religious properties and buildings of historical and artistic value, often owned by the Catholic Church (in 2005 for a total of about 10 million euros, 10% of the total 100 million share allocated to the state).

Some expenditure items in 2005:[53]

Similar expenditure items have been confirmed in subsequent years as well.[54]

Tax benefits

[edit]

The decree of the 30th of December 1992, nr. 504,[12] emitted during first Amato government, has long been the landmark reggulation for ICI regulation (Imposta Comunale sugli Immobili, i.e. municipal tax on property ownership), subsequently substituted by IMU regulation (Single Municipal Tax) in 2012. It provides for the taxation of property ownership, from which nonprofit organizations and religious denominations with which the state has entered into an agreement are exempt, when the property has a social utility use or when it is related to religion.

The decree, in Article 7, lists exemptions from the tax. Specifically, paragraph (i) states that:

The text then refers, in part, to two other pieces of legislation that give definitions of who is subject to the tax and the uses of real estate:

  • subjects: all subjects excluded from the "taxable persons" specified in Article 73 of the TUIR[55] are not subject to the tax, i.e., all subjects that are not "companies" and that are not "public and private entities other than companies, as well as trusts, resident in the territory of the State, whose exclusive or main purpose is the exercise of commercial activities".[56] This corresponds to the definition of a so-called nonprofit entity.[57][58]
  • uses: the uses that must be given to real estate in order for it to be exempt are defined by Art. i'art. 16 della legge 222/1985,[59] in which uses for religious activities are distinguished, from the group "(a) activities of religion or worship those directed to the exercise of worship and the care of souls, the training of clergy and religious, missionary purposes, catechesis, Christian education," for which the exemption applies, other than non-religious activities, from the group "(b) activities other than those of religion or worship those of assistance and charity, education, education and culture and, in any case, commercial or for-profit activities. ", for which the exemption on the grounds of "religious activity" does not apply.

Funding for the infrastructure of Vatican State

[edit]
Fontana dell'Aquilone, Vatican City

Article 6 of the Lateran Treaty makes the water supply of the Vaticano city completely free of charge, at the expense of the Italian state.[60]

In addition, there is a tax break on the supply of natural gas to the Vatican territory and to agreed properties that exempts them from consumption taxes (including excise taxes and regional surcharges) because in the Italy-Vatican Customs Convention[3] of June 30, 1930 these supplies are considered as export disposals ("cessioni all'esportazione").[61]

The Italian State's lost expenses and missed revenues for this chapter have been estimated as amounting to about 5 million euros per year.[62]

Controversy about non secular funding

[edit]

The various grants have repeatedly produced controversy over possible inconsistency with the principle of secularism envisioned by the Constitution of Italy,[63] especially regarding the grants not stipulated by Lateran Treaty. Criticism has come from various political parties,[64][65][66][67][68][69] associations,[70] newspapers[71][72] and journalists as Curzio Maltese,[73] as well as personalities form the world of culture as Piergiorgio Odifreddi.[74]

See also

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References

[edit]
  1. ^ Mitchell, Travis (2019-04-30). "In Western European Countries With Church Taxes, Support for the Tradition Remains Strong". Pew Research Center's Religion & Public Life Project. Retrieved 2023-09-26.
  2. ^ Berry, Jason (March 11, 2013). "Religious Funding in Italy and America". pulitzercenter.
  3. ^ a b "Convenzione Doganale Italo-Vaticana del 20 giugno 1930" (PDF).
  4. ^ "Leggi statali a favore della Chiesa". I costi della Chiesa (in Italian).
  5. ^ "Leggi locali a favore della Chiesa". I costi della Chiesa (in Italian).
  6. ^ Andrea Carlino (July 26, 2015). "Scuole paritarie, quante sono e quanto ci costano. Il punto".
  7. ^ Gigliola Alfaro (May 19, 2020). "Scuole paritarie: in Italia sono 12.547, di queste 7.955 sono cattoliche. "Un patrimonio da non disperdere"". SIR Agenzia di Informazione.
  8. ^ Abelardo Massoni (February 2, 2019). "Finanziamenti Scuole Paritarie 2021: le novità del nuovo emendamento, requisiti e importi". Finanziamenti Migliori.
  9. ^ "Scuola, più contributi o maxi-detrazione per salvare le paritarie". Il Sole 24 ORE (in Italian). 23 April 2020. Retrieved 2021-08-01.
  10. ^ Giunta Comunale Comune di Crispiano (May 25, 2020). "DELIBERAZIONE DELLA GIUNTA COMUNALE N. 66 DEL 25/05/2020 - Convenzione disciplinante i rapporti tra il Comune e la Scuola dell Infanzia Paritaria Sacra Famiglia di Crispiano - Determinazione contributo anno 2020" (PDF). Comune di Crispiano.
  11. ^ Abelardo Massoni (February 2, 2019). "Finanziamenti Scuole Paritarie 2021: le novità del nuovo emendamento, requisiti e importi". Finanziamenti Migliori.
  12. ^ a b "Scuola, più contributi o maxi-detrazione per salvare le paritarie". Il Sole 24 ORE (in Italian). 23 April 2020. Retrieved August 1, 2021.
  13. ^ "Normativa GENNAIO 2008". archivio.pubblica.istruzione.it. Retrieved August 1, 2021.
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  17. ^ "L 62/2000". Retrieved November 30, 2021. Art.13 [...] sono incrementati, rispettivamente, della somma di lire 60 miliardi per contributi per il mantenimento di scuole elementari parificate e della somma di lire 280 miliardi per spese di partecipazione alla realizzazione del sistema prescolastico integrato
  18. ^ "Decreto Ministeriale 27 del 11 febbraio 2005 - Concessione di contributi alle scuole secondarie paritarie di I e II grado" (in Italian). Retrieved November 30, 2021. Art. 1 - [...] La partecipazione alle spese delle scuole secondarie paritarie di I e di II grado ... Art. 5 - Il contributo erogabile per il progetto presentato da una singola scuola non può essere d'importo superiore ad € 12.000,00 per una scuola secondaria di I grado e ad € 8.000,00 per una scuola secondaria di II grado. Art. 6 - Ogni scuola può partecipare ad un solo accordo di rete [...] Il limite massimo di contributo erogabile è fissato a € 100.000,00
  19. ^ "Scuole paritarie: pochi costi, molti benefici Lo Stato così risparmia 5,6 miliardi". AGeSC (in Italian). July 28, 2015. Retrieved August 1, 2021.
  20. ^ "Testo coordinato - Decreto Ministeriale 8 giugno 1998, n. 261 - Decreto Ministeriale 19 novembre 1999, n. 279 Oggetto: Applicazione dell'art.12 della legge 7 agosto 1990, n.241 nelle materie di competenza della Direzione Generale per l'istruzione media non statale. Concessione di contributi alle scuole secondarie legalmente riconosciute e pareggiate. Modifica del D.M. 10 luglio 1991, n. 196" (in Italian).
  21. ^ "Legge 10 Marzo 2000, n. 62 - " Norme per la parità scolastica e disposizioni sul diritto allo studio e all'istruzione"" (in Italian). Gazzetta Ufficiale della Repubblica Italiana. March 21, 2000.
  22. ^ "Iscrizione alunni con disabilità" (in Italian). Tutti gli alunni con disabilità hanno diritto a frequentare le classi comuni delle scuole di ogni ordine e grado (art. 12 comma 2 della Legge 104 del 1992). La scuola non può rifiutare l'iscrizione e se lo fa commette un illecito penale e può essere condannata per discriminazione, ai sensi della Legge 1 marzo 2006 n. 67.
  23. ^ "Circolare Ministeriale 27 settembre 2005, n. 75 - Prot. n. 5503/A7 - Contributi alle scuole non statali - saldo finanziamenti E.F.2005 - Capitoli 1291 e 1474" (in Italian).
  24. ^ "LEGGE 10 marzo 2000, n. 62 - Normattiva" (in Italian). lo Stato adotta un piano straordinario di finanziamento alle regioni e alle province autonome di Trento e di Bolzano da utilizzare a sostegno della spesa sostenuta e documentata dalle famiglie per l'istruzione mediante l'assegnazione di borse di studio di pari importo eventualmente differenziate per ordine e grado di istruzione.
  25. ^ "Legge 289/2002".
  26. ^ "SERVIZIO STUDI". leg15.camera.it (in Italian).
  27. ^ "SERVIZIO STUDI". leg15.camera.it.
  28. ^ "L 186/2003" (in Italian).
  29. ^ Camera dei deputati e Senato della Repubblica. "Art. 4 - Mobilità". Legge 18 luglio 2003, 186. "Norme sullo stato giuridico degli insegnanti di religione cattolica degli istituti e delle scuole di ogni ordine e grado" (in Italian). Normattiva.
  30. ^ "LEGGE 23 ottobre 2003, n. 293 - Norme sull'Istituto di studi politici «S. Pio V» di Roma" (in Italian). Retrieved November 2, 2021.
  31. ^ "Finanziaria 2004 - art. 4: finanziamento agli investimenti". Altalex (in Italian). January 7, 2004. Retrieved November 2, 2021.
  32. ^ "Legge finanziaria 2005 pubblicata sulla Gazzetta Ufficiale". Altalex (in Italian). December 21, 2004. Retrieved November 2, 2021.
  33. ^ La Repubblica Archived 2010-11-04 at the Wayback Machine, Piantagioni di mango, hotel e jet privato; l'altra faccia della Don Verzè Spa; 3 novembre 2010
  34. ^ "LEGGE 29 luglio 1991, n. 243 - Normattiva".
  35. ^ "TABELLA 1 - ASSEGNAZIONE 2017- Università non statali". 2017.
  36. ^ UAAR. "Contributi statali alle università cattoliche". I costi della Chiesa (in Italian).
  37. ^ "PROTOCOLLO D'INTESA TRA REGIONE LOMBARDIA E REGIONE ECCLESIASTICA LOMBARDIA PER LA DISCIPLINA DEL SERVIZIO DI ASSISTENZA RELIGIOSA CATTOLICA NEGLI ENTI SANITARI ED ASSISTENZIALI PUBBLICI E PRIVATI ACCREDITATI" (PDF).
  38. ^ "LEGGE 23 dicembre 1978, n. 833 - Normattiva". Retrieved October 31, 2021.
  39. ^ Sicilia and Lombardy, held by the right wing, Umbria and Tuscany, held by the left wing.
  40. ^ "PROTOCOLLO D'INTESA TRA REGIONE LOMBARDIA E REGIONE ECCLESIASTICA LOMBARDIA PER LA DISCIPLINA DEL SERVIZIO DI ASSISTENZA RELIGIOSA CATTOLICA NEGLI ENTI SANITARI ED ASSISTENZIALI PUBBLICI E PRIVATI ACCREDITATI" (PDF).
  41. ^ "PROTOCOLLO D'INTESA TRA REGIONE LOMBARDIA E REGIONE ECCLESIASTICA LOMBARDIA PER LA DISCIPLINA DEL SERVIZIO DI ASSISTENZA RELIGIOSA CATTOLICA NEGLI ENTI SANITARI ED ASSISTENZIALI PUBBLICI E PRIVATI ACCREDITATI" (PDF).
  42. ^ "PROTOCOLLO D'INTESA TRA REGIONE LOMBARDIA E REGIONE ECCLESIASTICA LOMBARDIA PER LA DISCIPLINA DEL SERVIZIO DI ASSISTENZA RELIGIOSA CATTOLICA NEGLI ENTI SANITARI ED ASSISTENZIALI PUBBLICI E PRIVATI ACCREDITATI" (PDF).
  43. ^ OperatoresociosanitarioNet (19 September 2010). "Qualifiche funzionali e posizioni economiche". operatoresociosanitario.net (in Italian). Retrieved November 1, 2021.
  44. ^ "CCNL Sanità Pubblica - Tabella Economica" (PDF). CGIL.
  45. ^ "Testo approvato del disegno di legge finanziaria (n. 3223)". 2005. Retrieved November 1, 2021. 216. Allo scopo di promuovere il potenziamento della strumentazione tecnologica e l'aggiornamento della tecnologia impiegata nel settore della radiofonia, a decorrere dall'anno 2005 la quota prevista a valere sui contributi di cui al comma 190 dell'articolo 4 della legge 24 dicembre 2003, n. 350, ferma restando la misura del 10 per cento stabilita al medesimo comma, non può comunque essere inferiore a 1 milione di euro annui. Ai fini di cui al presente comma è autorizzata la spesa di 1 milione di euro annui a decorrere dall'anno 2005. ...
  46. ^ "L 350/2003". Retrieved November 1, 2021.
  47. ^ "Testo unico della radiotelevisione". Retrieved November 1, 2021.
  48. ^ "Paolo Andruccioli: Finanziaria. Soldi solo a due radio: Maria e Padania - Feltrinelli Editore" (in Italian).
  49. ^ Alberto Crepaldi (December 1, 2012). "I lauti affari di Radio Padania, grazie a una legge "ad aziendam"". Linkiesta.it (in Italian).
  50. ^ "Regalo a Radio Maria e Radio Padania".
  51. ^ "Analisi statistiche - Otto per mille - Serie storiche". Dipartimento Finanze (in Italian).
  52. ^ "Gazzetta Ufficiale del 26/01/2005". Retrieved November 1, 2021.
  53. ^ "Gazzetta Ufficiale del 26/01/2005".
  54. ^ Cdbitalia (19 November 2009). "L'otto per mille destinato allo Stato finisce a parrocchie e monasteri" (in Italian).
  55. ^ "DECRETO DEL PRESIDENTE DELLA REPUBBLICA 22 dicembre 1986, n. 917 - TUIR". Retrieved November 30, 2021.
  56. ^ "DECRETO DEL PRESIDENTE DELLA REPUBBLICA 22 dicembre 1986, n. 917 - Normattiva". Retrieved November 30, 2021.
  57. ^ Sky TG24 (6 November 2018). "Esenzioni Ici, cosa prevedeva la norma: dalla Chiesa ai partiti". tg24.sky.it (in Italian). Retrieved November 30, 2021.{{cite web}}: CS1 maint: numeric names: authors list (link)
  58. ^ Aless, ra M, redazione Investireoggi.it (November 18, 2011). "Ici esenzioni: i casi in cui l'Ici non è dovuta". Fisco - Investireoggi.it (in Italian). Retrieved November 30, 2021.{{cite web}}: CS1 maint: multiple names: authors list (link)
  59. ^ "LEGGE 20 maggio 1985, n. 222 - Disposizioni sugli enti e beni ecclesiastici in Italia e per il sostentamento del clero cattolico in servizio nelle diocesi". Retrieved November 30, 2021.
  60. ^ "LEGGE 27 maggio 1929, n. 810 - Esecuzione del Trattato, dei quattro allegati annessi e del Concordato, sottoscritti in Roma, fra la Santa Sede e l'Italia, l'11 febbraio 1929". Gazzetta Ufficiale della Repubblica Italiana. June 5, 1929. L'Italia provvederà, a mezzo degli accordi occorrenti con gli enti interessati, che alla Città del Vaticano sia assicurata un'adeguata dotazione di acque in proprietà. [...] A tutto quanto sopra si provvederà a spese dello Stato italiano...
  61. ^ "Agevolazioni fiscali energia elettrica e gas per aziende | Eni gas e luce". enigaseluce.com (in Italian). Le forniture di gas naturale nel territorio dello Stato della Citta' del Vaticano, comprese le aree in cui hanno sede le istituzioni e gli uffici richiamati nella convenzione doganale italo-vaticana del 30 giugno 1930 sono considerate cessioni all'esportazione.
  62. ^ webmaster_j5ic693b (5 July 2014). "Consumi idrici ed energetici del Vaticano". I costi della Chiesa (in Italian).{{cite web}}: CS1 maint: numeric names: authors list (link)
  63. ^ Roberto ha detto (27 June 2021). "Il principio di laicità e gli articoli 7-8 costituzione" (in Italian).
  64. ^ "Facebook". Facebook.
  65. ^ "La laicità deve tornare di attualità" (in Italian). Retrieved July 14, 2021. {{cite magazine}}: Cite magazine requires |magazine= (help)
  66. ^ Aurelio Aversa (February 18, 2016). "Il concordato dell'84: la chiesa, i suoi privilegi, il finanziamento degli enti".
  67. ^ Radicali italiani (July 25, 2012). "Dimezzare l'8×1000 alla Chiesa non è una cattiva idea ma ci vuole coraggio".
  68. ^ Luciano Mondello (May 17, 2017). "Politica, M5S vs Vescovi: è scontro sulle scuole 'paritarie'".
  69. ^ Franco Stefanoni (May 21, 2017). "M5S e Chiesa cattolica, qualche sintonia e tante divisioni". Corriere della Sera (in Italian).
  70. ^ Alessandro Giuliani (May 19, 2020). "Paritarie, il Governo raddoppia i finanziamenti ma per le scuole cattoliche 150 milioni sono pochi: c'è faziosità - Notizie Scuola". Tecnica della Scuola (in Italian).
  71. ^ "La pax fiscale del governo Lega-M5S condona l'ICI alla Chiesa". nextQuotidiano (in Italian). November 14, 2018.
  72. ^ "Quanto paghiamo per la Chiesa". L'Espresso (in Italian). August 22, 2011.
  73. ^ "Chiesa, c'� un 8 per mille segreto Ecco dove finisce un miliardo di euro - cronaca - Repubblica.it".
  74. ^ "Piergiorgio Odifreddi: Quanto costa allo stato italiano il Vaticano - Logica-Mente" (in Italian). Retrieved July 14, 2021. {{cite magazine}}: Cite magazine requires |magazine= (help)

Regulatory references

[edit]
  • Law June 24, 1929, nr. 810, regarding "Esecuzione del Trattato, dei quattro allegati annessi e del Concordato, sottoscritti in Roma, fra la Santa Sede e l'Italia, l'11 febbraio 1929 - VII. (029U0810) (GU n.130 del 5-6-1929)"
  • Regio decreto February 28, 1930, nr. 289, regarding "Norme per l'attuazione della legge 24 giugno 1929, n. 1159, sui culti ammessi nello Stato e per il coordinamento di essa con le altre leggi dello Stato"
  • Legge n. 833/197, "Istituzione del servizio sanitario nazionale", December 23, 1978
  • Accordo tra la Santa Sede e la Repubblica Italiana che apporta modificazione al Concordato Lateranense, February 18, 1984
  • Law 186/2003, "Norme sullo stato giuridico degli insegnanti di religione cattolica degli istituti e delle scuole di ogni ordine e grado", July 18, 2003
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