- The European Commission has not yet authorized the provisions of the DLgs. 117/2017 (Third Sector Code) and the National Register of the Third Sector (RUNTS).
- The effectiveness of the RUNTS is not enough to make the tax regimes effective.
- The current tax rules will remain in force for 2024 for entities registered in the RUNTS and those not yet registered.
- Entities registered in the RUNTS can continue to benefit from the provisions of the TUIR and Law 398/91.
- Some other tax rules of the Third Sector Code are already applicable to registered entities.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.