The statutory legislator, in these years, has introduced into our legal order some regulations whose effects have directly affected the legal system of ecclesiastical bodies. In some circumstances, such legislative innovations have essentially altered the hermeneutical and regulatory framework outlined by the 1984 Concordant Review Agreement and the agreements concluded with the religious confessions different from the Catholic Church. In this regard, the reformist outcomes did not always fully coincide with the bilaterally agreed principles and above all with the constitutional values of equality and solidarity. From the commitment to reciprocal collaboration between the State and the Churches, some legally binding obligations and duties also arise for the ecclesiastical bodies; obligations which call or are a direct and precise expression of the indispensable duties of art. 2 of the Constitutional Charter. A commitment to the realization of solidarity and the pursuit of the common good that invests all ethical and religious associations, to the point of making necessary to have clear legal forms of implementation and a balanced use of the tax leverage as a promotional key.
Il legislatore statuale, in questi anni, ha introdotto nel nostro ordinamento alcune normative i cui effetti hanno interessato direttamente il regime giuridico degli enti ecclesiastici. In alcune circostanze, tali innovazioni legislative hanno sostanzialmente modificato il quadro ermeneutico e normativo delineato dall’Accordo di revisione concordataria del 1984 e dalle intese concluse con le confessioni religiose acattoliche. In proposito, gli esiti riformistici non sempre sono risultati pienamente coincidenti con i principi concordati bilateralmente e, soprattutto, con i valori costituzionali dell’uguaglianza e del solidarismo. Dall’impegno pattizio alla reciproca collaborazione tra Stato e Chiese derivano anche in capo agli enti ecclesiastici alcuni obblighi e doveri, giuridicamente vincolanti, che richiamano o sono espressione diretta e puntuale specificazione dei doveri inderogabili di cui all’art. 2 della Carta costituzionale. Un impegno alla realizzazione della solidarietà e al perseguimento del bene comune che investe tutto l’associazionismo etico-religioso, ed è tale da necessitare chiare forme giuridiche attuative ed un equilibrato utilizzo della leva tributaria in chiave promozionale.
Enti religiosi, no profit ed economia solidale. Sull’interventismo sociale dell’associazionismo di tendenza etico-religiosa nelle attuali tensioni riformistiche
Parisi Marco
2017-01-01
Abstract
The statutory legislator, in these years, has introduced into our legal order some regulations whose effects have directly affected the legal system of ecclesiastical bodies. In some circumstances, such legislative innovations have essentially altered the hermeneutical and regulatory framework outlined by the 1984 Concordant Review Agreement and the agreements concluded with the religious confessions different from the Catholic Church. In this regard, the reformist outcomes did not always fully coincide with the bilaterally agreed principles and above all with the constitutional values of equality and solidarity. From the commitment to reciprocal collaboration between the State and the Churches, some legally binding obligations and duties also arise for the ecclesiastical bodies; obligations which call or are a direct and precise expression of the indispensable duties of art. 2 of the Constitutional Charter. A commitment to the realization of solidarity and the pursuit of the common good that invests all ethical and religious associations, to the point of making necessary to have clear legal forms of implementation and a balanced use of the tax leverage as a promotional key.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.