L’imposizione sugli extraprofitti: verso una (pericolosa) “normalizzazione” di forme non più eccezionali d’imposizione straordinaria

[Autom. eng. transl.] The CD. D.L. n. 104/2023, converted into Law no. 136/2023, confirmed the introduction of an extraordinary tax on extra profits of banks. In its original formulation, the tax, whose introduction would be justified by the anomalous trend of interest rates and the cost of credit, immediately aroused several doubts. To date, following the amendments presented on the sidelines of the Legislative Decree n. 104/2023, the effects of the tax (and the extra revenue resulting from the application of the latter) they seem to have been almost neutralized. If that is true, the renewed introduction of an extraordinary tax in Italy – and the simultaneous application of similar taxes in Europe – it would almost seem to open up to a dangerous “normalization” of the use of these fiscal measures. Almost as if it were of levies similar to ordinary and non-ordinary forms of taxation, on the contrary, of taxes which, by their nature, function and effects they should find reason to exist only in conditions of absolute and objective exceptionality, necessity and urgency.