L'attuazione dell'articolo 119 della Costituzione e le nuove forme dell'autonomia impositiva di Regioni ed enti locali

This research paper examines the implementation of Article 119 of the Italian Constitution, on the basis of the vast literature and the jurisprudence of the Constitutional Court formed after the revision of Title V of Part II of the Constitution brought by the 2001 reform. The acute economic crisis calls for joint efforts by all levels of government to ease budgetary deficits, through a rational and fair redistribution of public resources as well as a thorough acceptance of responsibility by all local authorities aimed at preserving social rights and cohesion. The paper is divided in five parts. The first part includes an overview of the key principles (such as fundamental rights, constitutional duties, the principle of responsibility, sovereignty, autonomy, jurisdiction to tax, solidarity, subsidiarity) which are embedded in our Constitution and developed by authors also taking into account foreign experiences. The issue of fiscal autonomy of local authorities is not simply the result of the division of powers between levels of government, and therefore it was necessary to examine first such key principles, which are expressly mentioned in Article 119. The second part describes the main steps of the Italia progress toward a more decentralized government's architecture, and of the main foreign models that have been considered in this transition. The third part discusses the main aspects and contents of Article 119, as developed by the jurisprudence of the Constitutional Court. The third part also examines the compatibility of the implementation of Article 119 with the EU principles. Finally, this part discusses the main contents of the 2009 delegation law. The fourth part examines the contents of the legislation which implemented the 2009 delegation law, focusing on some of the most important political choices as regard the necessary balance between the goal of de-centralization and the preservation of social cohesion. The fifth and final part contains a comparative evaluation of the Italian experience, primarily with the Spanish model. The latter appears to have many aspects in common with the Italian framework, especially in respect of the common desire to establish correct financial relationships amongst levels of governments in world scenario characterized by a growing globalization and the need to secure minimum contents of social and economic rights to all citizens.