OBSERVATORY OF LAW AND PLURALISM

Exemption regime from Municipal property tax (ICI) used for religious or cult purposes and partly for other purposes

The Court of Justice has deemed national legislation incompatible with Union law when it allows for both a pecuniary penalty and a coercive measure (sealing of premises with prohibition of access) to be imposed for the same VAT violation, through distinct and uncoordinated proceedings. Furthermore, legislation that imposes high minimum penalties, without the possibility for the judge to adapt them to the actual seriousness of the violation, is also contrary to Union principles.

The provisions on medically assisted procreation are not unconstitutional insofar as they do not allow single unmarried persons residing in Italy to have access to medical treatments for artificial reproduction, because they are based on the precautionary principle, and a different option is at the discretion of the legislator.

Member States’ competence over citizenship matters and compatibility of citizenship investment schemes with EU law.