Religion and Taxation in Italy: The Principle of Laïcité and Compliance with EU Law

Abstract

In this article, the author outlines the historical relationship between the state and religions in Italy in the tax context, and highlights the most controversial issues that make ecclesiastical entities particularly favoured among Italian taxpayers. Focus is placed on the 8‰ state financing mechanism for religions, which de facto puts the Catholic Church in a position of privilege relative to other religions.