A question that is not always clear about the Reform concerns the moment of effective entry into force of the regulations issued with the Third Sector Code.
Among the tax ones, they will become effective only starting from the tax period following the one in which the RUNTS will be operational and in any case after the European Commission has granted the authorisation, ensuring the compliance of the legislation with the Community legal order, the provisions referred to in Title X which indicate the criteria to be adopted for the purposes of the commercial and non-commercial qualification of the ETS and the activities carried out by them, establishing flat-rate tax regimes addressed to the non-commercial ETS, the SBs and the APS.
With the art. 104, paragraph 1, CTS it was also provided that a series of facilitating measures could be applied on a transitional basis already from the period from 1 January 2018 until the complete implementation of all the provisions referred to in title X. These are the rules on the subject of deductions and deductions for those who make donations, concessions on indirect taxes, and the provisions of articles 84 and 85 regarding the Ires exemptions relating to properties intended exclusively for the performance of non-profit activities by OdV and APS.
It should also be underlined that the aforementioned article also mentions among the rules temporarily applicable to non-profit organizations, SBs and APS those on solidarity securities (art. 77), Social Lending (art. 78) and Social Bonuses (art. 81). In order for these to be operational, however, a specific ministerial decree is awaited for publication.
