's Internal Revenue Service to examine the requirements of the law for registration of an association of NGO anagrafe can not be moved only by a exasperated formal rigor , ignoring substantive aspects of the case and the principles of reasonableness and logic. So the Supreme Court has ruled, in sections joined with the ruling on the dispute 11986/09 between an NGO and the Marche Regional Directorate of Revenue. The Regional Directorate had refused to register the association because, he said, the statute did not meet the criteria of Article 10 of Legislative Decree 460/97 as retaining the possibility of proxy voting by the members, forecast which is inconsistent with paragraph 1 letter h, the said Article 10, which provides for "uniform rules of the association relationship and modalita'associative to ensure the effectiveness 'of the same report, by expressly excluding impermanence' participation in the life membership and providing for members of age or more participants' right to vote to approve and amendment of the statutes and regulations and the appointment of officers of the association;. The Court found the agency responsible for having paid attention only to the formal aspect and substantial, and, given the validity retroactive cancellation of the order, to have acted with inexcusable delay in the contravention of the principle of good faith in the relationship between taxpayer and government, enshrined in the Charter of the taxpayer.
From the press
ONLUS included in the list in substantial data base, Sun 24 hours of June 1, 2009
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