ITALIAN DEDUCTIONS OF FAMILY EXPENSES DIFFERENTIATED ACCORDING TONATIONALITY ON VERIFICATION OF THE NON –DISCRIMINATION PRINCIPLE
DOI:
https://doi.org/10.46763/SCGW25112g175pAbstract
The 2025 Italian Financial Law (Law 30 December, n. 207, Art. 1, paragraph 11) introduced an innovative provision to differentiate Personal Income Tax (so-called I.R.P.E.F.) deductions for dependent family members, distinguishing, among resident taxpayers, Italian, European Union or European economic area citizens from citizens of other States, who are not entitled to deductions in relation to family members residing abroad. Ultimately, the citizen of States which do not belong to the European Union and the European Economic Area who is resident in Italy but who has dependent family members not resident in the territory of the Italian State is no longer entitled to the deductions for family expenses that are instead due to his homologue who is an Italian citizen, an EU citizen or a citizen of States that are part of the European Economic Area. The norm, which has very little to do with taxation system, raises more than one doubt of legitimacy considering that it penalizes a taxpayer who, as a resident, habitually contributes to Italian public spending on incomes produced everywhere (the so called world wide income taxation principle). It is therefore necessary to question the reason behind this innovative regularity provision (and the suspicion of a discrimination is strong), in order to evaluate its rationality and legitimacy with respect to the Italian Constitution, European law and International tax law governed by conventions.
Keywords: Family taxation – Deductions for dependent family – Non-European citizens – Discrimination -
Downloads
References
Avi-Yonah, R.s., (2007). International Tax as International Law, Cambridge.
Basilavecchia, M., (2025). Detrazioni IRPEF differenziate in base alla cittadinanza: qualche perplessità è dʼobbligo – IPSOA Quotidiano, 1° febbraio 2025.
Basilavecchia, M., (2022). Corso di Diritto tributario, Torino.
Basilavecchia, M. (2019). Concorso alla spesa pubblica e cittadinanza, Scritti in ricordo di Giovanna Mancini, Lecce.
Cerioni, L. (2017). Staatsscretaris van Financiën: a step forward in a proper application of the ability to pay principle in cross -border situations? British Tax Review.
Cerioni, L. (2014). Guido Imfeld and Nathalie Garcet v. Belgian State: a contamination of the Schumacker doctrine? British Tax Review.
Cipolletti, C. (2014), Cittadinanza statale e cittadinanza europea: il caso della legge maltese, in Riv. Dir. Int.
Del Federico, L., (2020), Accordi, arbitrati e tutela del contribuente nell’evoluzione del diritto tributario internazionale, in Riv. Dir. Trib. Int.
Del Federico, L., (2010) Tutela del contribuente ed integrazione giuridica europea, Milano.
Melis, G. (2024). Manuale di Diritto tributario, Torino.
Pace, A., (2021). La famiglia transnazionale: profili fiscali, Milano.
Pace, A., (2017). I profili fiscali della famiglia transnazionale nella giurisprudenza adeguatrice della Corte di Giustizia UE, in RTDT.
Pepe, F., (2020). Vantaggi, criticità ed implicazioni sistematiche dell’istituendo “Assegno unico ed Universale per i figli a carico, in Riv. Tel Dir. Trib., 9 ottobre 2020;
Pistone, P. (1995). La non discriminazione anche nel settore dell’imposizione diretta: intervento della Corte di Giustizia, in Dir. Prat. Trib., I, 1995.
Richelle, I. – Schon, W. – Traversa, E., (2013). Revisiting Schumacker: Source, Residence and Citizenship in the ECJ Case – Law on Direct Taxation, in Allocating Taxing Powers, within the European Union, Netherlands.
Sacchetto, C. (2011). Principi di diritto tributario europeo e internazionale, Torino.
