"Tassa annuale sui Corpi Morali e Mani-morte"

This procedure concerns the establishment or modification of an annual tax applied to legal entities and 'dead-hand' properties (assets held by entities that cannot be alienated). It aims to regulate the fiscal obligations of non-natural persons and specific types of institutional holdings. This affects corporations, foundations, and other legal entities subject to Italian tax law, potentially changing their annual tax burden or reporting requirements.