In recent months, with the full implementation of the Third Sector Code, the Revenue Agency issued a circular of over 100 pages to provide clarifications on the tax provisions related to the Code. Now the experts of Il Sole 24 Ore analyze the consequences of both the new provisions and the clarifications provided by the Agency with the maxi-circular, first outlining the criteria to be used to qualify the activity carried out by entities for tax purposes and explaining how to perform the commerciality test required to classify the income as either profit-making or not.
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The analysis also covers the tax regimes provided for each type of Third Sector entity.
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All this and more in the Focus Norme e Tributi available on newsstands Wednesday, July 29 with Il Sole 24 Ore, at the total price of 3 euros.
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