1. 2. ART. 53 OF THE ITALIAN CONSTITUTIONE

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

3. 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.

4. 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

5. 2.2 PUBLIC EXPENDITURES Subiective criteria Objecive criteria
– expenditures of the State and of the others public entities
– necessary of a pubblic interest

6. 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

7. 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)

8. 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

9. 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