The transformation of IRESA into an autonomous proper tax between the Court of Cassation and the Constitutional Court. The case of the Lazio Region
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Abstract
This contribution examines the content of a few pronouncements by Italy’s Supreme Court (i.e. Corte di Cassazione), specifically those that ended the litigation between the Regional Government of Lazio and many airlines on the subject of aircraft noise tax (so-called IRESA). Originally established by the law no. 342/2000, this tax has been moved under Regional governments’ jurisdiction by art. 8 d.lgs. 68/2011. According to Italy’s Supreme court, this specific change represents a crucial point in reconstructing the nature of purpose of this tax.
Keywords
- Regionalism
- taxes
- environment
- competition
