Sistematica tributaria dei principi costituzionali e integrazione giuridica

[Autom. eng. transl.] The present essay has as its object the recognition and systematization of the relevant constitutional principles in tax matters and the study of their possible use for the purposes of legal integration. It starts from the preliminary adherence to the skeptical (semantic-moderate) conception of interpretation, which requires us to distinguish between interpretation in the strict sense and juridical integration. This adhesion is related to the felt need to protect the value, of constitutional relevance, of legal certainty, understood in its meaning of predictability for taxpayers of the decisions taken by administrative and judicial bodies. This "guaranteed" conception does not imply the prohibition of the integration of law, in its two positive and negative forms, but limits its application in certain areas and imposes a particularly rigorous scrutiny