Historic Ruling by the Rome Court: MiC Grants for Culture Are Not Subject to Seizure


A ruling by the Court of Rome recognizes that grants from the Ministry of Culture earmarked for public interest purposes are exempt from seizure. Following the ruling, the Revenue Agency—Collection Division withdrew its seizure order. The news was reported by IsICult and AgCult.

The Court of Rome has ruled that grants from the Ministry of Culture intended for activities of public interest in the cultural sector are exempt from seizure, in a decision addressing the application of Article 9 of Decree-Law No. 201 of 2024, converted into Law No. 16 of 2025, containing urgent measures regarding culture. The case was reported by IsICult, the Italian Institute for the Cultural Industry, an independent research center specializing in cultural industries and the relationships between culture, media, and society, which is also committed to transparency in the use of public resources allocated to culture. The press release was subsequently republished by the AgCult news agency.

The decision concerns proceedings initiated by a nonprofit organization that had filed an objection to enforcement after the Ministry of Culture had seized the remaining balance of a grant intended for activities and initiatives promoting film and audiovisual media.

In an order issued on April 27 and published on May 5, 2026, Enforcement Judge Giulia Messina of the Third Civil Section of the Court of Rome granted the organization’s motion for preliminary relief, recognizing that the funding fell within the scope of Article 9 of the legislation. The provision stipulates that funds from the Ministry of Culture allocated, on the basis of a law or administrative measure, to a public service aimed at the protection and promotion of cultural heritage cannot be subject to enforcement proceedings.

Ministry of Culture. Photo: Finestre sull'Arte
Ministry of Culture. Photo: Finestre sull’Arte

In the order, the judge also noted that, based on the case files and the parties’ arguments, the grant awarded was instrumental in pursuing specific objectives of public interest. For this reason, the project was subject to specific reporting requirements, and the allocated resources were contingent upon the achievement of defined project objectives, with provision for the forfeiture or revocation of the grant in the event of failure to comply with the established conditions.

The preliminary injunction had already been granted on a provisional basis on July 18, 2025, suspending enforcement. Following the hearing between the parties, the Court confirmed this measure in an order issued on May 5, 2026. A few days after the ruling, on May 11, 2026, the Revenue Agency-Collection (Ader) formally withdrew the attachment. The Ministry of Culture, represented by the State Attorney’s Office, did not, however, file an independent complaint nor did it pursue the case on its merits.

The complaint was filed by the Revenue Agency-Collection (Ader) itself, but the proceedings concluded without the collection agency’s requests being granted. By order dated June 24, 2026, the Panel of the Court of Rome, presided over by Judge Paola Agresti, took note of AdER’s waiver of the attachment and declared the case “dismissed due to the cessation of the subject matter of the dispute,” without ordering any further enforcement proceedings. The agency was represented by the law firm Vannicelli Cinquemani Celletti & Malossini.

News of the decision also sparked reactions in political circles. On July 9, statements released by the AgCult news agency included comments from Gaetano Amato, a member of the Chamber of Deputies from the Five Star Movement; Federico Mollicone (Fratelli d’Italia); and Matteo Orfini of the Democratic Party, who offered their assessments of the Rome Court’s order.

Statements

“This is a historic decision for the entire Italian cultural sector: it is the first judicial ruling to apply the new rules on exemption from seizure to a grant intended for film and audiovisual promotion and, more generally, for cultural purposes,” said Angelo Zaccone Teodosi, President of the Italian Institute for the Cultural Industry (IsICult). “In terms of protecting the overriding public cultural interest, the ruling is consistent with an approach already expressed by the State General Accounting Office in its communication of December 3, 2008, signed by the then State General Accountant Mario Canzio, who had recognized that Article 48-bis of Presidential Decree No. 602 of September 29, 1973—namely, the verification of any tax non-compliance prior to public payments exceeding 5,000 euros—did not apply to cultural grants, given their prevailing public interest. Following the new policy communicated on March 19, 2025, by the Central Budget Office of the Ministry of Economy and Finance at the Ministry of Culture (MiC), the Directorates-General for Performing Arts and Cinema and Audiovisual Media suddenly began applying Article 48-bis to cultural grants as well. This practice is legally unfounded and seriously undermines the development and continuity of cultural activities, and has led to dozens of payment suspensions and seizure proceedings. "The issue is now before Parliament, with motions and resolutions submitted to both the Chamber of Deputies and the Senate by representatives from various political parties. Judge Messina’s order recognizes the unique nature of funding earmarked for cultural purposes and reaffirms the need not to sacrifice projects of public interest to a mechanical application of tax collection procedures. It is a concrete affirmation of the cultural exception and of the central role that the Constitution assigns to the promotion of culture.”

“The decision by the Court of Rome,” states Matteo Orfini, a member of the Chamber of Deputies from the Democratic Party and a member of the Chamber’s Culture Committee, “represents an important step forward because it affirms a principle of great significance: public resources allocated to the protection and promotion of culture must be able to fulfill their purpose in the public interest and not be diverted by restrictions that prevent their use. This ruling provides greater certainty to those working in the sector and strengthens the protection of publicly funded cultural activities.”

“I express my appreciation for the ruling by the Court of Rome recognizing that earmarked cultural grants are exempt from seizure. It is a historic decision that applies the protections of the Culture Decree we supported and that safeguards the sector,” emphasizes Federico Mollicone, Chair of the Chamber of Deputies’ Culture Committee. “We have long advocated in Parliament for the need to defend the unique nature of this sector. This ruling confirms our position: funding earmarked for cultural projects serves a prevailing public and constitutional interest and cannot be frozen. We will soon examine the relevant resolutions in the Culture Committee.”

“I have submitted a resolution to the Committee to ensure full protection of the Ministry of Culture’s grants earmarked for activities of public interest,” says M5S Deputy Gaetano Amato. “The resolution has been scheduled for consideration; we have already conducted the first review, and I hope it will also be approved by the majority as early as next week. Moreover, there has been a landmark ruling by the Court of Rome that points precisely in this direction, recognizing—in this specific case—that funds allocated for film and audiovisual promotion are exempt from seizure. This decision strengthens the protection of public resources allocated to culture and serves as an important point of reference for the organizations that work every day to promote our cultural heritage.”

Historic Ruling by the Rome Court: MiC Grants for Culture Are Not Subject to Seizure
Historic Ruling by the Rome Court: MiC Grants for Culture Are Not Subject to Seizure



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