With sentence no. 10124/2019, the Court of Cassation established that non-profit organizations cannot be exempt from paying taxes on the properties in which they carry out activities aimed at offering goods and/or providing services against the payment of even a minimum consideration for the cost coverage and the remuneration of production factors.
The recognition of the right of exemption is in fact conditional not only on the fact that the property is owned by an entity that does not have the exercise of commercial activities as its exclusive or main object, but it is also necessary that the activities carried out within it are among those provided by law as exempt and that these are not carried out in their own way that can be classified among the "economic" ones; the latter include those organized for the offer of goods and the provision of services upon payment of a functional and adequate fee to cover costs and finance investments.
The Court of Cassation has also specified that no binding value can be attributed to decree no. 200/2012 of the Ministry of Economy and Finance which defines the concept of "non-commercial methods" for carrying out certain activities. In particular, the irrelevance of the ministerial criterion with which it is established that all private healthcare can be considered "exempt" is highlighted as long as it is an activity accredited, contracted or affiliated with the national service.
