Arikel chiedeva se qualche stato o se l'europa ha un limite alla leva fiscale. Ho risposto che c'è qualcosa in germania nella costituzione perchè avevo sentito questa informazione su radio24.
Sono andato a cercarmi dettagli.
Art. 106 p3 (estratto) ambito tassazione e suddivisione di questi oneri tra stato e regione(Länder)
Praticamente i tedeschi hanno messo in costituzione sia una normativa che da un limite alla tassazione (norma regolata poi da una legge federale), sia il principio che se tale pressione aggiuntiva è richiesta deve essere limitata nel tempo, sia anche un principio di rigore di bilancio e di limitato ricorso al debito ovvero:The respective
shares of the Federation and the Länder in the revenue
from the turnover tax shall be determined by a federal law
requiring the consent of the Bundesrat. Such determination
shall be based on the following principles:
1. The Federation and the Länder shall have an equal
claim against current revenues to cover their necessary
expenditures. The extent of such expenditures shall be
determined with due regard to multi-year financial
planning.
2. The financial requirements of the Federation and of the
Länder shall be coordinated in such a way as to establish
a fair balance, avoid excessive burdens(pressione fiscale) on taxpayers,
and ensure uniformity of living standards throughout
the federal territory.[...]
Details shall be regulated by the federal law enacted pursuant to
the third sentence of this paragraph.[...]
If a federal law imposes additional expenditures on or withdraws revenue
from the Länder, the additional burden(pressione fiscale) may be compensated
for by federal grants pursuant to a federal law requiring
the consent of the Bundesrat, provided the additional
burden is limited to a short period of time
Art 115 p 2
Chiaramente i lander(regioni) devono con i loro bilanci coopartecipare al patto di stabilità europeo, nel caso di sforamento viene ripartito 65% e 35% tra governo e varie regioni, e regioni devono partecipare in base al numero dei loro abitanti e in base alle loro colpe.Revenues and expenditures shall in principle be balanced
without revenue from credits. This principle shall be satisfied when revenue obtained by the borrowing of funds does
not exceed 0.35 percent in relation to the nominal gross domestic
product.[..]
Deviations of actual borrowing from
the credit limits specified under the first to third sentences
are to be recorded on a control account; debits exceeding
the threshold of 1.5 percent in relation to the nominal gross
domestic product are to be reduced in accordance with the
economic cycle.
Art 109p5
Beh, viva la GermaniaSanctions imposed by the European Community on the basis
of the provisions of Article 104 of the Treaty Establishing
the European Community in the interest of maintaining
budgetary discipline, shall be borne by the Federation and
the Länder at a ratio of 65 to 35 percent. In solidarity, the
Länder as a whole shall bear 35 percent of the charges incumbent
on the Länder according to the number of their inhabitants;
65 percent of the charges incumbent on the Länder
shall be borne by the Länder according to their degree of
causation.
Costituzione tedesca https://www.btg-bestellservice.de/pdf/80201000.pdf





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