The legislator’s decision to derogate from the principle of retroactivity of lex mitior for the application of new administrative tax penalties is at odds with the «canons of legal civilization» that have been painstakingly achieved over time, including in the field of taxation, and recently confirmed and reinforced by the implementing decrees of the tax reform. In particular, the reasons given in the explanatory report to Legislative Decree No. 87/2024 in support of the constitutionality of the derogatory provision are not persuasive. Although there is no doubt that the regulation of the modulation of effects over time is a prerogative of the legislative power, in this case there still seems to be room for a review of constitutional legitimacy.
University of Foggia, Italy - ORCID: 0000-0002-4090-9337
Chapter Title
I limiti alla modulazione degli effetti nel tempo delle norme sanzionatorie tra diritti e doveri dei contribuenti
Authors
Valeria Mastroiacovo
Language
Italian
DOI
10.36253/979-12-215-1043-0.08
Peer Reviewed
Publication Year
2026
Copyright Information
© 2026 Author(s)
Content License
Metadata License
Book Title
Il principio di retroattività della lex mitior
Editors
Laura Castaldi, Francesco Zini
Peer Reviewed
Number of Pages
170
Publication Year
2026
Copyright Information
© 2026 Author(s)
Content License
Metadata License
Publisher Name
Firenze University Press, USiena Press
DOI
10.36253/979-12-215-1043-0
ISBN Print
979-12-215-1042-3
eISBN (pdf)
979-12-215-1043-0
eISBN (epub)
979-12-215-1044-7
Series Title
Quaderni del Dipartimento di Scienze politiche e internazionali
Series ISSN
3035-5850
Series E-ISSN
3035-5664