Le fédéralisme fiscal en Italie: l’article 119 de la Constitution entre crise économique et transition infinie

Constitutional reform No. 3/2001 introduced, in article 119 of the Italian Constitution, the principles of fiscal federalism in order to strengthen the fi nancial and fi scal autonomy of the Regions and local authorities. The law implementing Article 119 of the Constitution was approved in 2009, but the economic crisis and the complex procedure for applying the new fi nancial rules to the Regions and local authorities, have prevented its entry into force.