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Seminar: Cultural institutions and applicable tax regime within risks and opportunities

14 March 2017

room filopanti 5, viale Filopanti 5

On March 14th, 2017 from 9am till 1pm, in room Filopanti 5 GIOCA organizes the seminar on the following two topics:

Legal Entities between European Union Law and Italian Legislation  held by prof. Riccardo Campione, Associate Professor, Department of Legal Studies, University of Bologna (9-11am)
– EU and Freedom of Association; – The Charter of Fundamental Rights; – Competition policy and non-profit organisations in the European Union.

– Legal Entities in Italian Law; – Principal Sources of Law; –  The analysis of Italian Legal Entities, with particular regard to: (a) Associations; (b) Foundations; (c) Social Cooperatives. – The Non-Profit Sector in Italy: a Historical and Evolutionary Overview.
Cultural institutions and applicable tax regime within risks and opportunities  held by dott. Piera Santin, PhD, University of Bologna  (11am-1pm)

The seminar will start with an analysis of the different kind of activities carried out by cultural institutions, paying a particular attention to the two most relevant typologies of cultural services provision: organization of exhibition, concerts, performances and, on the other hand, protection and management of national artistic heritage on behalf of public bodies. It will be also analyzed what are the most relevant organizational models (foundation, cooperative, association) and how they achieve their activities (i.e. funding, procurements, joint venture).
For each one of this different schemes it will be considered the tax variable which operates, and consequently must be analyzed, in a traversal way, both for subjects, activities and contracts. The role of the tax variable must be dealt with regards to the effects, particularly trying to answer to the question if it correspond to a consumption cost or to a tax financing, and with regards to the expected results, whether it is a benefit from tax relief or it is a financing reduction thanks to the management performance.