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on 4 choices expressed by taxpayers 5 see also 6 references 7 external links toggle the table of contents eight per thousand 7 languages deutsch suomi français עברית italiano norsk bokmål português edit links article talk english read edit view history tools tools move to sidebar hide actions read edit view history general what links here related changes upload file permanent link page information cite this page get shortened url switch to legacy parser print export download as pdf printable version in other projects wikidata item appearance move to sidebar hide from wikipedia the free encyclopedia italian tax for organized religion part of a series on taxation an aspect of fiscal policy policies economic justice government revenue property tax equalization tax revenue non tax revenue tax law tax bracket flat tax tax burden tax threshold taxation as theft tax shift tax cut tax advantage tax incentive tax reform double taxation tax harmonization tax competition voluntary taxation representation economics general theory excess burden tax efficiency tax incidence laffer curve optimal tax price effect theories optimal capital income taxation distribution of tax tax rate burden flat progressive regressive proportional collection economic nexus in the united states revenue service revenue stamp tax assessment taxable income tax lien tax refund tax shield tax residence tax preparation tax protester tax investigation tax collector tax withholding private tax collection noncompliance legal tax avoidance base erosion and profit shifting beps double irish single malt caia dutch sandwich estate planning fuel dye repatriation tax avoidance share repurchase tariff engineering tax credit tax deduction tax exemption taxpayer groups tax holiday tax inversion tax farming tax patent tax shelter illegal tax evasion tax amnesty black market debtors prison tax exile smuggling tax resistance transfer mispricing unreported employment locations tax havens corporate havens offshore financial centres ofcs offshore magic circle conduit and sink ofcs financial centres financial secrecy index major examples ireland as a tax haven ireland v commission leprechaun economics liechtenstein tax affair luxembourg leaks offshore leaks paradise papers panama papers swiss leaks united states as a tax haven panama as a tax haven types direct indirect per unit ad valorem aviation airport improvement landing solidarity capital gains exit consumption departure hotel sales stamp television tourist value added digital goods dividend environmental tax carbon eco tariff landfill natural resources consumption severance steering stumpage excise alcohol fat meat sin sugary drink tobacco general georgist gift gross receipts hidden hypothecated income inheritance estate internet tax land value luxury mining on childlessness payroll pigouvian property resource rent single stealth surtax turnover use user charge fee congestion fuel road gnss toll vehicle miles traveled corporate profit excess profits windfall negative income wealth international financial transaction tax attac currency transaction tax european union common consolidated corporate tax base ccctb global minimum corporate tax rate robin hood tax tobin tax spahn tax tax equalization tax treaty exchange of information permanent establishment transfer pricing european union ftt foreign revenue rule trade custom duty tariff import export tariff war free trade free trade zone trade agreement ata carnet research academic mihir a desai dhammika dharmapala james r hines jr ronen palan joel slemrod gabriel zucman advocacy groups institute on taxation and economic policy itep oxfam uk tax foundation us tax justice network tjn tax policy center us religious church tax eight per thousand teind tithe fiscus judaicus leibzoll temple tax tolerance tax jizya kharaj khums nisab zakat by country all countries list of countries by tax rates tax revenue to gdp ratio tax rates in europe individual countries albania algeria argentina armenia australia azerbaijan bangladesh bhutan brazil bulgaria bvi canada china colombia croatia denmark finland france germany greece hong kong iceland india indonesia iran ireland israel italy japan kazakhstan lithuania malta morocco namibia netherlands new zealand norway pakistan palestine peru philippines poland portugal russia south africa sri lanka sweden switzerland taiwan tanzania united arab emirates united kingdom united states uruguay business portal money portal v t e eight per thousand italian otto per mille is an italian law under which italian taxpayers devolve a compulsory 8 0 8 eight per mille i e per thousand from their annual income tax return to an organised religion recognised by italy or alternatively to a state run social assistance scheme 1 on the ire form people have the option to declare a recipient if they do not the law stipulates that this undeclared amount be distributed among the normal recipients of such taxes in proportion to what they have already received from explicit declarations in the period from 1990 to 2007 42 7 expressed a choice on average a similar scheme has been introduced in 2006 to fund entities that carry out socially relevant activities for example non profit scientific research with five per thousand 5 history edit the relations between italy and the religious confessions in its territory can be traced back to the statuto albertino of 1848 which applied first to the kingdom of sardinia and then to the kingdom of italy its first article declared the roman catholic apostolic religion the only state religion and granted legal toleration to all other religious confessions then present 2 under the lateran treaties of 1929 which were incorporated in the 1948 constitution of the italian republic the state paid a small monthly salary called the congrua to catholic clergymen as compensation for the nationalization of church properties at the time of the unification of italy this ended on 31 december 1986 with the entry into force as a result of a 1984 agreement between the government and the holy see of the eight per thousand system current status edit as of 2020 there are 14 possible beneficiaries of the tax the state itself catholic church 3 union of methodist and waldensian churches 4 italian union of seventh day adventist christian churches 5 assemblies of god in italy 6 union of italian jewish communities 7 lutheran evangelical church in italy 8 baptist evangelical christian union of italy 9 greek orthodox archdiocese of italy 10 apostolic church in italy 11 italian buddhist union 12 italian hindu union 13 soka gakkai italian buddhist institute 14 church of england 15 in addition an agreement has been signed with the jehovah s witnesses 16 but it has not yet received parliamentary ratification the echr condemned the delay in 2026 17 the church of jesus christ of latter day saints in spite of having made an agreement on 4 april 2007 ratified by law 127 of 30 july 2012 is refusing to participate in the division of the funds at present it is not possible to designate an islamic organization despite italy s population of over 1 4 million muslims 18 issues cited include a lack of a single central authority for the religion 19 concerns over islamist extremist organizations being the recipients of funds and muslim beliefs on polygamy education and women s rights that potentially contradict the constitution 20 21 utilisation edit this article needs to be updated please help update this article to reflect recent events or newly available information february 2025 although the 1985 law on the matter declared that the state s portion of the proceeds was to be devoted to extraordinary expenses such as world hunger natural disasters and refugees since 2004 a large proportion is employed for general purposes in 2004 80 million out of a total of about 100 million were thus employed leading to criticism of the fact that part of it was used to finance the italian military mission in iraq 22 23 because of its financial situation in 2011 the government decided to utilize the entire sum of about 145 million for purposes other than those indicated in the 1985 law for instance 57 277 063 were spent on improving the prison infrastructure 24 the purposes for which the religious groups may use their portions are laid down in the agreements entered into with the government in the case of the catholic church the purposes are specified in article 48 of the 1985 law worship needs of the people support of the clergy charitable activities in favour of italian society and the third world each year the italian episcopal conference publishes the proportions it assigns under various headings thus at its meeting in may 2012 it approved the following distribution in thousands of euros 25 1 148 076 total amount received 100 0 479 226 worship and pastoral work 41 7 156 000 to the dioceses for worship and pastoral work 13 6 190 000 buildings for worship 16 5 125 000 new buildings for worship 10 9 65 000 safeguarding cultural property of the church 5 7 64 226 fund for catechesis and christian education 5 6 12 000 regional ecclesiastical tribunals 1 0 57 000 needs of national importance 5 0 255 000 charitable activities 22 2 125 000 to the dioceses for charity 10 9 85 000 third world 7 4 45 000 needs of national importance 3 9 363 850 financial support of the clergy 31 7 50 000 reserve for future use for worship pastoral work and charity 4 4 the financial support for the clergy brings their salary up to a certain level such as 852 93 a month for a priest at the beginning of his service and 1 308 57 a month for a bishop at the maximum of his biennial increments 2007 figures 26 27 choices expressed by taxpayers edit this section may be confusing or unclear to readers please help clarify the section there might be a discussion about this on the talk page august 2016 learn how and when to remove this message for the first fifteen years of the system there was a gradual increase of the percentage of those who chose their contributions to go to the catholic church and a corresponding diminution of those who chose the state as beneficiary of those who exercised a choice 76 17 opted for the catholic church in 1990 increasing to 89 81 in 2004 and falling to 86 05 in 2006 and 85 01 in 2007 28 since in 2007 for instance only 43 50 of those who declared their incomes expressed a choice those who did indicate the catholic church as beneficiary were less than 37 of the taxpayers a figure much lower than the proportion of italians who declare themselves catholics which corresponded rather to the proportion opting for the church among those who did indicate a choice 29 declarations in favour of the state which were 22 31 in 1990 dropped to their lowest ever level of 7 60 in 2005 recovering later and reaching 11 95 in 2007 the eight per thousand tax has significantly helped the piedmontese waldensians a protestant community whose origins predate the reformation the waldensians have only about 25 000 enlisted members but about 412 000 italians support them and their charitable works 30 see also edit church tax tithe references edit italian prime minister s office explanation of the otto per mille f racippi and i brunelli commento allo statuto del regno torino 1909 p 21 pdf archived from the original pdf on 2016 03 04 retrieved 2013 02 02 servizio per i rapporti con le confessioni religiose e per le relazioni istituzionali presidenza del consiglio dei ministri ed accordo tra l italia e la santa sede e le successive intese di attuazione archived from the original on 2016 03 11 retrieved 4 may 2012 agreement of 21 february 1984 ratified by law 449 of 11 august 1984 revision of 25 january 1993 ratified by law 409 of 5 october 1993 further revisions agreed upon on 27 may 2005 and 4 april 2007 have not received parliamentary ratification agreement of 29 december 1986 ratified by law 516 of 22 november 1988 revision of 6 november 1996 ratified by law 637 of 20 december 1996 further revisions agreed upon on 23 april 2004 and 4 april 2007 have not received parliamentary ratification agreement of 29 december 1986 ratified by law 517 od 22 november 1988 a revision agreed upon on 2 november 2011 has not received parliamentary ratification agreement of 27 february 1987 ratified by law 101 of 8 march 1989 revision of 6 november 1996 ratified by law 638 of 29 november 1996 agreement of 20 april 1993 ratified by law 520 of 29 november 1995 agreement of 29 march 1993 ratified by law 116 of 12 april 1995 revision of 16 july 2010 ratified by law 34 of 12 march 2012 agreement of 4 april 2007 ratified by law 127 of 2012 agreement of 4 april 2007 ratified by law 128 of 2012 agreement of 20 march 2000 revised on 4 april 2007 ratified by law 245 of 31 december 2012 agreement of 4 april 2007 ratified by law 246 of 31 december 2012 servizio per i rapporti con le confessioni religiose e per le relazioni istituzionali service for relationships with religious confessions and institutional relations presidenza del consiglio dei ministri presidency of the council of ministers in italian n d retrieved 2017 06 28 legge 29 dicembre 2021 n 240 gazzetta ufficiale in italian retrieved 2026 02 22 agreement of 20 march 2000 revised on 4 april 2007 introvigne massimo 2026 06 12 intese strasbourg condemns italy s forty year exclusion of jehovah s witnesses retrieved 2026 07 01 bernardinelli diletta 27 january 2017 islamic radicalisation in prison volunteers at work in turin reset doc retrieved 2026 04 18 galeazzi giacomo lombardo ilario may 30 2016 making space for islam in catholic italy worldcrunch retrieved 7 march 2022 vecchi gian guido 27 august 2010 notizie di cronaca del corriere della sera corriere triandafyllidou anna april 5 2010 muslims in 21st century europe structural and cultural perspectives routledge isbn 9781134004454 via google books in iraq l 8 per mille destinato all arte corriere della sera 10 november 2006 camera dei deputati dossier bi0026 documenti camera it carlo alberto bucci i beni artistici restano a secco i 57 milioni dell 8 per mille vanno all emergenza carceri in la repubblica 29 december 2011 retrieved 3 may 2012 la ripartizione e assegnazione delle somme derivanti dall otto per mille dell ire ex irpef per l anno 2012 pdf archived from the original pdf on 2012 11 28 retrieved 2013 02 02 claudio turrini gli stipendi dei sacerdoti in toscana oggi 27 september 2007 permanent dead link retrieved 13 september 2008 gian guido vecchi corriere della sera 18 may 2008 retrieved 13 september 2008 l altracittà archived from the original on 2012 03 26 retrieved 2013 02 02 camera dei deputati dossier bi0350 documenti camera it 2013 gemeinsame projektförderung der waldenser mit dem gaw gustavus adolphus union website 2013 external links edit gian guido vecchi 27 august 2010 muslims miss out as eight per thousand contribution is extended corriere della sera silvestri p chiadò s lo presti a il dono del 5x1000 sussidiarietà fiscale e...
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