Le imposte sulle concessioni delle Autorità portuali tra assetto delle competenze e federalismo demaniale

Judgment n. 131 of 2024 deals with the possibility that the regional legislature may subject the concessions granted by the Port System Authorities (AdSP) to its own tax, even though the regions do not hold administrative functions with respect to ports of national and international interest managed by the State through the AdSPs. However, the Constitutional Judge considers, not entirely convincingly, that this imposition does not violate the fundamental principles governing the regulation of the regions’ own taxes.