Lineamenti evolutivi della fiscalità delle regioni a statuto ordinario tra assetti costituzionali e diritto dell'Unione Europea

[Autom. eng. transl.] Since the unification of Italy, the tax system has appeared to be structured in terms of multilevel ordering, intending to enhance the proximity of intermediate bodies both to taxpayers as such and to taxable conditions. In confirming this trend, however, the advent of the regions has generated significant problems, since the legislative power attributed to them by the Constitution has placed the theme of the coordination of regional taxation with that of the state. If with the tax reform of the seventies, the former was regarded as merely implementing the latter, over the decades more markedly autonomous reconstructions have emerged, both with an unchanged constitution and, with greater vigor, after the 2001 constitutional reform. , after having gained the attention of the Legislator and having laid the foundations for an expansive phase, already after the delegated law n. 42 of 2009 the taxation of the regions with ordinary statute has started towards a recessive phase that the contribution intends to explain both in light of the historical-evolutionary perspective, and in consideration of the EU law. The latter, by addressing the taxing power of the territorial branches of the Member States, especially in the context of negative integration, has identified the limits of tax exemptions that are reserved for local communities.