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Report of Professor Umberto Allegretti on Article 53 of the Constitution in relation to Articles 2 and 3

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CIRCLE OF STUDY ON THE CONSTITUTION

" COMBINE THE ARTS. 2 AND 3 AND BELOW WITH THE ARTICLE. 53 "

SPEAKERS: PROF.re Umberto Allegretti / Prof. COURSES CECILIA

TALK OF THE PRINCIPLES AND VALUES OF OUR CONSTITUENTS WITH WHICH WAS SUBMITTED AND APPROVED ART. 53 IN THE DAY

May 23, 1947

THE MINUTES of the Constituent Assembly

Hon CYCO : Speaker (Vice Ministro delle finanze del 1°Governo DE GASPERI )

“il nostro sistema tributario è informato al criterio della proporzionalità , se poi consideriamo che più dei tributi diretti rendono i tributi indiretti e questi attuano una progressione a rovescio, in quanto, essendo stabiliti prevalentemente sui consumi gravano maggiormente sulle classi meno abbienti, si vede come in effetti la distribuzione del carico tributario avvenga non già in senso progressivo e neppure proporzionale, ma in senso regressivo che per una Costituzione come la nostra che vuole essere di equità sociale, fiscale e di solidarietà rappresenta una grave injustice to the detriment of the poorer classes, this injustice must be removed during the investigation of the overall personal income, which means that the overall tax burden borne by each informative results on the criterion of progressive . " If we look at our term, in addition to normal tax laws there are exceptions, too many differences in treatment between classes of citizens and other classes, among various categories of taxpayers, damaging the principle of equality and social solidarity in this first part of the Constitution. These serious fines of our legislation must be eliminated by a radical tax reform. "

1° COMMA ART. 53 (CAPACITA’ CONTRIBUTIVA)

ARTICOLO AGGIUNTIVO DEGLI ON.li:

Castelli, Vanoni, Marazza,Vicentini, Martinelli, Arcaini , Cavalli, Mannironi, Avanzini, Firrao, Cremaschi, Franceschini, Ferreri, Sampietro, Balduzzi, Bertola.“Tutti quanti partecipano alla vita economica, sociale o politica dello Stato sono tenuti al pagamento dei tributi in RAPPORTO ALLA LORO EFFETTIVA CAPACITÀ CONTRIBUTIVA , salvo le esenzioni e le prerogative previste dalle leggi.

N.B. LA FINANZIARIA 2008 PREVEDE CHE PER I REDDITI INDIPENDENTI FINO A 30.000 EURO CI SARA’ A LEVY PACKAGES PIT / IRAP / VAT 20%

BREACH AS 'ART. 3 and art. 53 (BOTH FOR THE LEGALITA'COSTITUZIONALE )

ON. THE SAVIOR CYCO (RAPPORTEUR)

"My original article mentioned specifically the need to add that all citizens is assured the availability of the minimum income necessary for the existence , and on this I think we both agree membership all parties in this House. There is no denying that the city, before being called to respond a portion of its WEALTH the State, to satisfy public needs, must meet the basic needs of life of its own and other persons who, for moral and legal obligation, must ensure . It follows the need for exclusion of minimum income from taxation ; minimum that the state has an interest in keeping high enough to allow the improvement of living conditions of the lower classes, which helps to improve morale and physical them and ultimately also increase their production capacity. It follows that must also be taken into due consideration LOADS OF FAMILY OF TAXPAYER . are these , ASPECTS characteristic of that ability to pay , AGREED that the wording of Article additional , PLACES rationale behind the . We can keep

direct real (And we should keep AT LEAST AS REQUIRED UNDER TAX INVESTIGATION OF PERSONAL

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IMPOSED THE TOTAL INCOME OF THE NATIONAL ) as long as you implement a remarkable reduction of the rates , and DO INVOLVE THE ACTUAL NUMBER IN TAXABLE " .

NOTE THE CURRENT TAX SYSTEM FINDS THE CAPACITA'CONTRIBUTIVA NOT THE ACTUAL NUMBER FOR INDEPENDENT INCOME AND CONSISTENCY IN effect for fixed income. Breach of Art. 3 and art. 53 OF THE CONSTITUTION

MEUCCIO RUINI , Pres della commissione dei 75:

Accettiamo il criterio della CAPACITÀ CONTRIBUTIVA CHE L’ON. le CASTELLI HA PROPOSTO . Lo statuto Albertino parla di averi, la nostra Costituzione accoglie la formula, tecnicamente preferibile, di “ capacità contributiva ”(On.le Lelio Basso ). Tale formula contiene già in germe l’idea delle limitazioni e delle esenzioni per il fatto che colui il quale dovrebbe contribuire non ha capacità contributiva, idea a cui ha dato risalto l’ON: SCOCA. La proposta dell’ ON. SCOCA è larga e ingegnosa, e comincia appunto contemplando le esenzioni per lasciare ai cittadini un minimo necessario al soddisfacimento delle esigenze inderogabili della vita. Ma vi sono anche altre esenzioni ( ad esempio quelle pei primi anni nella costruzione di case) che possono essere suggerite da altri criteri, nell’interesse stesso di accumulare materia imponibile.

2° COMMA ART. 53 DELLA COSTITUZIONE

PROGRESSIVITA’ DEL SISTEMA TRIBUTARIO NEL SUO COMPLESSO

SALVATORE SCOCA

La progressivity rule must be actually working, and thus in the primitive wording of additional proposed by me, I said that the participation of all public expenditure must be made so that the total tax burden imposed on each result to informed policy progressivity . This means that the progression applied to taxes on worldwide income or wealth must be such as to correct inequities resulting from other taxes , ESPECIALLY THOSE ON CONSUMPTION .

meantime I have accepted the most synthetic new wording of paragraph amendment agreed : <> attach the same as the scope and the same content .

Of course, this statement is not to say, nor could we do that all without distinction taxes should be progressive , because we all know how that would be scientifically impossible or wrong; well because we know that progress is not suited to real and direct taxes can be found only inadequate and indirect application in consumption taxes and indirect taxes in general. still remains, however, that the tax system as a whole must be informed of the policy of progressive , in a concrete way that I made . I think the House is in agreement with this because the political assemblies not allow themselves to be diverted, worries scientific or pseudo scientific scholars on this topic . From a scientific point of view ( if there is anything scientific about in financial matters, or the science of finance ) Can be demonstrated, as has been demonstrated that, although starting from the same principle, you can reach both the rule of proportionality (ALDO MORO ed) than to that of progressive . But

be guided by a healthy realism , can not be denied that a constitution which, like ours, you are informed by principles of

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democracy and social solidarity, should give preference to the principle of progressivity .

NB The current legislation does not keep the precepts of PARAGRAPH 2 CONCERNING THE PROGRESSIVE TAX SYSTEM AS A WHOLE (income tax, VAT and other direct taxes).

MEUCCI RUINI , Pres Committee of the 75

Our committee has not thought it necessary to determine the Charter concepts that have already acquired and very obvious. But now several proposals have been made of standards: the Commission has no difficulty in taking them into account .

There is firstly the Hon. The Meda, and he fully access our point of view, that not all direct taxes can be applied by the method of progression. On the other hand, if the individual taxes does not fit the method of progressive, can and must take into account the overall policy . The proposition of Hon. Meda, not accurate if it refers only to direct taxes becomes eligible where it refers to tax system as a whole . The Hon. Scoca the high competence in his wished to draw the policy of progressive but took into account that can not be applied As we have seen, all individual CHARGES , and to use the formula that THE TOTAL COST OF ALL CHARGES UNDER WHICH CITY IS PROGRESSIVE . exact criterion : and essentially equivalent to another, which proposers and the Commission agreed , THAT ALL IS ADVISED OF THE TAX SYSTEM TO GRADUATION . Overall, the provision that now going to read, which was agreed with the three applicants under the auspices of the Committee is this: "all are required to contribute to public expenditure because of its ability contributiva. Il sistema tributario è informato a criteri di progressività”. E’ una espressione di stile Costituzionale,una disposizione democratica, e non crea difficoltà pratiche per le assemblee politiche di applicazione e nessuna dubbiezza.

N.B . LA FORMULA “ L’ONERE COMPLESSIVO DEI TRIBUTI CHE GRAVANO SU OGNI SINGOLO CITTADINO SIA PROGRESSIVO ” NON VIENE RISPETTATA DALL’ATTUALE LEGISLATURA IN QUANTO NON VIENE RICHIESTA LA SOMMA DI TUTTI I SINGOLI TRIBUTI CHE PAGHIAMO GIORNALMENTE , PER RENDERLI PROGRESSIVI IN BASE AL REDDITO EFFETTIVO , IN SEDE DI DICHIARAZIONE OF INCOME GLOBAL PERSONAL.

The STILL ON. CYCO THE

Lighten PROPORTIONAL PRESSURE OF TAXES WHICH AFFECT THE DIFFERENT KINDS OF INCOME, GROSS WE WILL HAVE TO HIT A SINGLE GRADUALLY THE INCOME GLOBAL PERSONAL .

GAETANO STAMM

In preparation for the future enabling act 825 for the tax reform Gaetano Stammati in "social and economic relations", published by ILO in 1968 stated:

"the choice of the actual income as an object of 'taxation responds to the desire to avoid tax jump or excesses of taxation." this choice is linked to the method of assessment, so proceed to the identification of the actual income SINCE it is necessary to replace the synthetic procedure and inductive (adopted by width, in the past, tax authorities and, unfortunately, not yet abandoned the practice offices) the analytical procedure systematic deductive , denouncing (as stated in the report of the 1951 Ministerial Vanoni) < the broad empiricism dominant > then (and today) in our tax practice.

NB These constitutional principles were accepted by enabling act 825 / 7 1 (Luigi Preti constituents) but rejected by the law 600 (Visentin) and those following ( TUIR Law 917/86).

After the discussion, noted the failure of constitutional principles relating to the Articles. 3:53, the Prof.re Umberto Allegretti cites Article. 137 the Constitution for the assessment of constitutionality of laws.