the constitutional framework in the field of fiscal federalism and the relationships between the various levels of government have been profoundly changed.

In Italy a decentralisation process from the central to regional and local governments is taking place. The reform of the Title V of the Constitution, which modified articles from 114 to 133, took place on October 18th 2001. This reform changes the nature of the Italian state toward a federal entity.
The general framework for fiscal arrangements between the central and subnational entities is established by article 119 of the new Constitution.

This reform leaves to ordinary laws the task to redesign the allocation of resources and the definition of expenditure tasks between the Centre and the periphery.

To fulfill the reform in the direction of federalism there is a urgent need of implementing article 119 defining new regional and local tax assignments correlated with spending functions.

A first significant attempt has been undertaken in the last last legislative term with the so-called Giarda bis Draft which rose a vivid debate but did not had time to culminate in a Law proposal. Under the actual legislative term the so-called Calderoli Draft established the basis for the Law proposal “Attuazione dell’articolo 119 della Costituzione: delega al governo in materia di federalismo fiscale”. The recently approved Law 42/2009 is just one step ahead on this direction.

The aim of this project is to monitor the evolution of the application of fiscal federalism in Italy. The intent is to give to specialist and interested people the pieces of information needed to follow and know the application of fiscal federalism in Italy.

• Legislative documents
• Notes and Comments