International: Tax and religion
International: Tax and religion
Under Italian law 0.8% of income tax revenue is allocated to the State to the Catholic Church or to one of the representative institutions of five other religions. Taxpayers are required to indicate their choice for the allocation of the relevant percentage of income tax when they fill in their tax return. If no option is indicated the sum is divided between the State the Catholic Church and the institutions representing the other religions in proportion to the choices made by all taxpayers. In Spampinato v Italy (ECHR – 29 April) an Italian lawyer (S) applied to the ECHR contending that this obliged him 'to manifest his religious beliefs when completing his income tax return' and that this contravened Article 9 of the European Convention on Human Rights. The ECHR rejected S's contentions...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
International: Tax and religion
International: Tax and religion
Under Italian law 0.8% of income tax revenue is allocated to the State to the Catholic Church or to one of the representative institutions of five other religions. Taxpayers are required to indicate their choice for the allocation of the relevant percentage of income tax when they fill in their tax return. If no option is indicated the sum is divided between the State the Catholic Church and the institutions representing the other religions in proportion to the choices made by all taxpayers. In Spampinato v Italy (ECHR – 29 April) an Italian lawyer (S) applied to the ECHR contending that this obliged him 'to manifest his religious beliefs when completing his income tax return' and that this contravened Article 9 of the European Convention on Human Rights. The ECHR rejected S's contentions...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: