Sulla natura giuridica del nuovo canone patrimoniale di concessione, autorizzazione o esposizione pubblicitaria

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Abstract

The notion of tax as a division criterion of jurisdiction obliges the lawjer to check whether the characters of the tax are present in the levy, even if the legislator doesn’t classify it as a tax. The study analyses the norms contained in art.1, paragraphs 816 to 836, of law n.160/2019, throught the jurisprudence of the Constitutional Court. Beginning on 1st, 2021, these rules provide that municipalities, provinces and metropolitan cities establish, replacing pre-existing levies, the new fee for concession, permission or advertising exposure. The study concludes that the new fee is a form of levy which has the typical characteristics of the tax. Therefore jurisdiction should be attributed to tax Committees.
Original languageItalian
Pages (from-to)436-461
Number of pages26
JournalRASSEGNA TRIBUTARIA
Publication statusPublished - 2020

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