2. ART. 53 OF THE ITALIAN CONSTITUTIONE

Everyone is bound to contribute to public expenditures according to it’s own ability to pay

2.1 «EVERYONE»: SOBJECT PROFILE Personal, economic etc. relationship with the social community and with the italian territory The subiective and material relationship with the italian territory.

The relationship with the italian territory Obiective Taxation on a territorial base for non resident And for material goods Subjective taxation and world wide principle: Residence in Italy of the tax payer a) Svolgimento nel territorio dell’attività presupposto d’imposizione b) Ubicazione nel territorio del bene colpito da imposizione c) Residenza nel territorio del soggetto che eroga la ricchezza

2.2 PUBLIC EXPENDITURES Subiective criteria Objecive criteria – expenditures of the State and of the others public entities – necessary of a pubblic interest

2.3 THE ABILITY TO PAY benefits from fruition of public goods and services Equality ex art.3 Italian Const. and prohibition of any different taxation based on sex, residence, etc. ; Economic power, richness, new goods and new markets Ability to pay and evaluation in euro

2.4 ONE’S ONE TAX ABILITY The tax ability is personal Tax assumptions and law rules: possible tax transfer by contract Tax payment and payment made by a subject different form the tax payer (tax replacement in income taxes, raising in Vat)

2.5 THE DIFFERENT CHARACTERISCS OF THE TAX ABILITY: EFFECTIVNESS the assumption in the tax law must be suitable to express TAX ability Relevance of particular circumstances in terms of tax deduction Rebutable and irrebutable presumptions Availability of the income by the tax payer

2.6 (Segue) CURRENT TIME OF THE TAX ABILITY Prohibition of retroactivity of tax rules The tax charge is not to affect the facts related to conditions that occurred before the entry into force of the law but only events taking place, except that the requirement of tax to be permanent event The charge is not to affect future events. phenomena, however, are allowed (for the exclusive benefit of the tax !!) anticipation of the tax burden