The problem of the exemption from the ICI property tax for buildings used by catholic institutions for commercial purposes is not something I would define “futile”. I totally agree with Gabriele Di Bella when he says that the fact that there exists on Facebook a campaign with hundreds of members does not prove the validity of the question.
But I do not want to talk about Facebook or the superficiality with which on line campaigns start and finish. I would like to talk about much more concrete situations.
I do not want to criticise the charitable activities of the Catholic Church or to discuss the value of the welfare and services provided by religious institutions.
I ask especially politicians to reflect about facts. Since 1992 in Italy there has been a law presenting a long list of buildings exempt from the payment of the ICI property tax, included the religious ones. But in 2004 a judgment of the Court of Cassation (civil taxation chamber) established literally that, the exemption from the ICI property tax is not related to the buildings which, even belonging to an ecclesiastical institute, are used for commercial purposes. Such a judgment refers to a religious foundation – Istituto suore zelatrici del sacro cuore Ferrari – accused by the Municipality of L’Aquila. The Municipality asked the institution to pay the ICI property tax for some buildings used as nursing homes and student lodgings for old women and girls.
If you search for this institute on the Web, it appears in a number of lists of companies. It is not a company, we know. But the judgment did not ask the whole institute to pay the ICI property tax, but only to those buildings used for commercial purposes. In other words, the buildings used as hotels, nursing homes or student lodgings.
This is what some amendments presented by the Radical Party to the austerity package announced by the Government propose. The Radical Party started a similar action some years ago when – in order to overcome the judgment given by the Court of Cassation – it was established that the exemption was always valid, regardless of the nature of the activities involved. On that occasion, a very few members of Parliament supported Radicals (tax evaders and masons, the catholic magazine Avvenire would say).
At this point, the Government may simply decide that these activities – which objectively have commercial purposes, but are animated by noble sentiments – must never pay the ICI property tax. It would be much easier to admit that and stop talking about charity or Facebook.
Paolo Martini is Radio Radicale’s director
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