Social enterprise and duty to contribute

The social economy has long been the subject of study also from a fiscal point of view. In this context, the thorniest issues pertain to the taxation of income that third sector entities derive from the exercise of commercial activities. The questions to which the firm intends to answer are two: can the contributory duty be fulfilled by carrying out solidarity activities, how can those provided by these bodies be defined? Can the principle of ability to pay be considered supplemented by the benefits obtained by the state for the services they provide? To respond adequately, a new letter of the principle of ability to pay is proposed as per art. 53 of the Italian Constitution, taking up the most recent studies accepted by the Constitutional Court in sentence n. 72 of 2022, in the light of which it is also possible to resolve the issue of constitutional counter-limits enforceable against any complaints from the E.U. on the ban on state aid.