Autor
Palabras clave
Corte costituzionale
Reenvío prejudicial
Derecho de la Unión y Derecho italiano
Libre prestación de servicios
Legislación fiscal
ayudas de Estado
Selectividad de la medida
Resumen
El TJUE ha dictado la sentencia Presidente del Consiglio / Regione Sardegna en el contexto del primero reenvío prejudicial elevado por la Corte costituzionale italiana. Esta sentencia del TJUE ha fundamentado la declaración de inconstitucionalidad de la «tasa sobre el lujo» sarda debido a su conflicto con la norma «interpuesta» del artículo 56 TFUE, tal y cómo interpretada por el propio TJUE. Con un significativo cambio de perspectiva la Corte costituzionale supera su histórica reticencia y se abre al dialogo con el TJUE. Sin embargo, importantes interrogantes aún quedan sin respuestas, sobre todo en relación con la posibilidad de plantear reenvíos prejudiciales en el marco de procedimientos incidentales de control de constitucionalidad.
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 measure
Abstract
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).