Aveva ragione Ortensia? Ovvero sul “consenso†alla tassazione: no taxation without representation. Il singolare caso dell'IMU. Spunti per una discussione

Constitutional provisions set forth the core tenets and fundamental values that define the very nature of the State, thus constituting the bedrock of the national legal system. The principle of no taxation without representation, despite the absence of any express mention in the Constitutional Charter, manifestly embodies those overarching rules to which lower-ranking tax law must conform. By specifically highlighting this principle, the author examines the unconstitutional features of the well-known IMU (the Italian municipal property tax).