Autore: Carbone, Maria Cristina
Titolo: La Valle d’Aosta non può vantare alcuna pretesa sul gettito del contributo di solidarietà a carico dei soggetti energetici: a proposito della sent. 27/2024 della Corte costituzionale
Periodico: Le regioni
Anno: 2024 - Fascicolo: 5 - Pagina iniziale: 836 - Pagina finale: 845

In its judgment 27/2024, the Constitutional Court ruled that the Region of Valle d’Aosta cannot claim any right to the revenue from the solidarity contribution levied in its territory, both because it is different from IRES and because the revenue from the latter tax, which is due to the Region, was not affected by the institution of the solidarity contribution. It excludes, therefore, the possibility of an extensive or analogical interpretation of the financial rules of the Valle d’Aosta Region to avoid a tension between unitary principle and autonomous principle that could undermine the constitutional instances of solidarity and equality, leaving aside the requirements of equalization towards the most disadvantaged areas of the country.




SICI: 0391-7576(2024)5<836:LVDNPV>2.0.ZU;2-Z
Testo completo: https://www.rivisteweb.it/download/article/10.1443/116177
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1443/116177

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