Bulletin n. 2-3/2012 | ||
October 2012-February 2013 | ||
Tucciarelli Claudio |
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Pareggio di bilancio e federalismo fiscale | ||
in Quaderni Costituzionali , numero 4, dicembre , 2012 , 799-828 | ||
The recent reform of the Italian Constitution establishes the balanced budget rule, in compliance with the fiscal compact treaty. The reform has a highly symbolic meaning. However, the actual impact of the amendment on the Italian legal system cannot be evaluated at the moment, but only after its full implementation through laws provided by the reform. Does the reform restrict the revenue and expenditure autonomy of Regions and local authorities? How does the reform affect the Italian «fiscal federalism», that already allows a widespread coordination role of the State? The answer to this questions can be only given at the very end of a complex implementation process | ||