Starting from the issues of constitutional legitimacy raised by the Liguria Region concerning the regulatory framework of the new “Fund for Service Level Equity” (Fondo per l’equità del livello dei servizi – FELS), the paper then briefly retraces the history of the persistent failure to implement constitutional provisions regarding the financial autonomy of local authorities and equalization mechanisms, as well as the law on fiscal federalism. The analysis of the Constitutional Court’s responses to the regional application serves as a basis for broader reflections on the ongoing revision of decentralized taxation and on the main criticalities affecting equalization schemes within local government finance.
Il sentiero impervio della perequazione tra vincoli di bilancio e prospettive di riforma. Nota a Corte costituzionale, sentenza n. 45 del 2025
Giovanni Comazzetto
2025
Abstract
Starting from the issues of constitutional legitimacy raised by the Liguria Region concerning the regulatory framework of the new “Fund for Service Level Equity” (Fondo per l’equità del livello dei servizi – FELS), the paper then briefly retraces the history of the persistent failure to implement constitutional provisions regarding the financial autonomy of local authorities and equalization mechanisms, as well as the law on fiscal federalism. The analysis of the Constitutional Court’s responses to the regional application serves as a basis for broader reflections on the ongoing revision of decentralized taxation and on the main criticalities affecting equalization schemes within local government finance.
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
