Autore
Spinello, Francesco

Titolo
Attività commerciale non principale e agevolazione IRES per gli istituti privati di istruzione con fine non lucrativo. Riflessioni a margine di una recente sentenza di merito
Periodico
Diritto ed economia del terzo settore
Anno: 2025 - Volume: 2 - Fascicolo: 2 - Pagina iniziale: 333 - Pagina finale: 350

In its judgment no. 909 of February 12th, 2025, the CGT II grado Lazio recognized the entitlement to the tax relief provided by art. 6, par. 1, lett. b) of Presidential Decree no. 601/1973 to a non-profit private educational institution with Italian and US legal personality given the demonstrated direct and immediate instrumental nature of the income deriving from the entity's non-core commercial activities and its allocation to the pursuit of the institutional purpose of education; according to the judges, the Office had unlawfully denied the relief, applying to the educational institution in question the presumptive criterion of indirect distribution of profits provided for non-profit organizations by article 10, par. 6, lett. e) of Legislative Decree no. 460/1997 and for ETSs by article 8 of Legislative Decree no. 117/2017. The conclusions reached by the judges are shareable and useful to point out some reflections on the identification of the conditions required by art. 6 for the application of the reduced corporate tax rate (50%), on the unlawful application by analogy of the presumptive criterion of indirect distribution of profits provided for in Article 10(6)(e) of Legislative Decree No 460/1997 and Article 8 of Legislative Decree No 117/2017 and on the relevance of certain provisions of the Treaty of Friendship, Commerce, and Navigation between Italy and the US (articles 2, 3, and 9 of Law no. 385/1948), that in order to avoid discriminatory tax treatment allow non-profit entities with legal personality in Italy and the United States to enjoy the same treatment under US law as their counterparts operating in the United States and, vice versa, for Italian nonprofit entities that do business in Italy and the United States.



SICI: 3034-9907(2025)2:2<333:ACNPEA>2.0.ZU;2-N

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