Referent: prof. Salvatore Parente
Moderator: dr hab. Renata Świrgoń-Skok, prof. UR
Termin: 19 października 2022 r. godz. 17:45-18:30
Link do spotkania: https://meet.jit.si/prawno-spoleczne-spot
Abstrakt: Tax law is the legal discipline that studies the financial activity of the State. In modern society, the financial activity of the State aims to satisfy collective needs, which arise from the needs deriving from associated life, together with the pursuit of other purposes: to achieve an equitable distribution of income and resources (by the income from some categories of taxpayers to others, through taxation or through tax breaks or exemptions); to maintain economic stability, by controlling the prices of basic necessities or by keeping the purchasing power of the middle classes unchanged. Over time, alongside traditional finance, another branch of financial activity has been created, consisting in the collection of taxes and contributions to be allocated to specific welfare and mutual aid purposes (complementary or parafiscal activities). From a de jure condito perspective, in the Italian legal system, the foundations of taxation are found in articles 23, 53 and 75 of the Constitution. Article 23 of the Italian Constitution establishes the principle of legality in tax matters, through the provision of a relative law reserve; in this way, a typical principle of the rule of law is expressed, which is that of legality in taxation. Article 53 of the Italian Constitution states that “all are required to contribute to the expenses on the basis of their ability to pay and the tax system is informed on the basis of progressive criteria”. The constitutional provision sets out the principle of “ability to pay” and the “progressiveness of the tax system”. From the interpretation of the provision it is also possible to see the principle of the universality of the tax and the equality of the tax burden. These rules justify, on a constitutional level, the legal tax relationship, a complex relationship that is created between the active subject and the passive subject of the tax obligation, obligatio ex lege which does not consist only of the credit/debit relationship, but also of additional powers, which do not belong to the normal creditor (for example, assessment and collection of taxes) and of additional obligations that do not belong to the normal debtor (for example, accounting and billing).