CJEU – Judgment of 17.11.2009 (Grand Chamber), Presidente del Consiglio dei Ministri / Regione Sardegna, C-169/08 – «Freedom to provide services – State Aid – Regional legislation establishing a tax to be imponed only on operators whose tax domicile is ou
Keywords:
Corte costituzionale, Reference for preliminary rulings, European Union Law and Italian Law, Freedom to provide services, Tax Legislations, State Aids, Selective nature of the measureAbstract
The CJEU has issued the judgement Presidente del Consiglio / Regione Sardegna after the first reference for preliminary ruling submitted by the Italian Corte costituzionale. This CJEU judgement constitutes a legal ground for the declaration of the unconstitutionality of the so-called «luxury tax» levied by Sardegna on the operators which do not have their tax domicile in the regional territory, since it conflict with article 56 TFEU, as interpreted by CJEU. In fact, according to the Corte costituzionale the provision of Union Law serve as «serve as interstitial rules by reference to which the conformity of the regional legislation with the first paragraph of Article 117 of the Constitution can properly be tested». With a significant change in the perspective, the Corte costituzionale goes beyond its traditional reluctance and opens up to the dialogue with CJEU. Nevertheless, some important issues still wait for an answer, especially those relating to the possibility of raising preliminary rulings in the framework of a procedure in which the constitutional questions are referred to the Corte costituzionale by the italian ordinary courts (incidenter tantum).Downloads
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