1 The Only Text of communal and provincial law approved by legislative decree of 3 April 1934, No. 383, as amended.Google Scholar

Municipalities obtain a return of the ILOR (imposta locale sui redditi) equivalent to 6 to 8,50% levied on the net income of individuals and corporations realized within the municipality The actual percentage of the tax between the 6 and 8,50% is determined every year by the municipality. They obtain the total revenue produced by the INVIM (imposta comunale sull’ incremento di valore degli immobili) applied to the increased value of real property located in the municipality realized by the owner at the time of its transfer. These are the two major sources of municipal income. In addition, municipalities may levy a tax on signs displayed within the municipality (imposta sulla pubblicità), a rate on posters affixed (tassa suite pubbliche affissioni), a rate on the right of occupation of land owned by the municipality (tassa di occupazione di aree pubbliche), a rate on services of weighing and measuring, and on the renting of public stands (tassa per servizi di peso e misura e di apprestamento di banchi nei mercati), a garbage fee (tributo per il funzionamento del servizio di raccolta e transporto dei rifiuti solidi urbani), a rate on dogs (imposta sui cani), etc. All such rates must be approved and allowed to be levied by a national statute.Google Scholar

3 Constitution of Italy, Arts. 128, 129. The Only Text of communal and provincial law approved by legislative decree of 3 April 1934, No. 383, as amended.Google Scholar

4 The main income of the provinces is derived from a return of the ILOR (imposta locale sui redditi), equivalent to 1,50 to 2,50% levied on net income of individuals and corporations realized within the province. The actual percentage of the tax between 1,50 and 2,50 is determined every year by the province. Provinces may levy a rate on the occupation of land owned by the province (tassa di occupazione di (aree pubbliche) and they derive further income by fees charged for services they perform to the general public.Google Scholar

5 Constitution of Italy, Arts. 114–133, dealing with regions, provinces and communities; Laws of 10 February 1953, No. 62, of 17 February 1968, No. 108, and of 16 May 1970, No. 281, as amended.Google Scholar

6 Constitution of Italy, Art. 122; Law of 17 February 1968, No. 108, on ordinary regions; Law of 5 August 1962, No. 1257, on the Val d'Aosta.Google Scholar

7 The main income of the regions is derived from a return of the ILOR (imposta locale sui redditi), equivalent to one to two per cent levied on net income of individuals and corporations realized within the region. The actual percentage of the tax between one to two per cent is determined every year by the region. Regions may levy the following four taxes: (1) tax on the use of inalienable state land (imposta sulle concessioni su beni dello Stato demaniali e partimoniali indisponibili), (2) tax on regional licenses (tassa sulle concessioni regionali) (3) tax on motor vehicles (tassa di circolazione dei veicoli e degli autoscafi) in addition to the existing state tax, (4) tax on the right of occupation of land owned by the region (tassa per l'occupazione di aree pubbliche di proprietà della regione).Google Scholar

8 What is meant is that any person against whom an administrative act is directed has standing in administrative courts as contrasted with just a general interest in the proper functioning of administrative bodies by persons against whom no administrative acts are directed.Google Scholar

9 Law of 6 December 1971, No. 1034, on the creation of regional administrative courts. Regional administrative courts are set up in all regions, including the special regions. The administrative courts previously set up in the special regions are now defunct with the exception of the Sicilian council of administrative justice which sits as an appellate administrative court from the divisions of the Sicilian regional administrative court.Google Scholar

10 The Provincial Administrative Council (Giunta Provinciate Amministrativa) was the traditional first instance administrative court in Italian administration. One in every province, it was constituted by five members including its presiding officer. It was presided by the prefect, and the other members were two senior officers ranking immediately below the prefect in the prefectoral office, and two members of the provincial assembly who in the elections have received most votes (in case of parity the older ones). The GPA had jurisdiction to hear appeals (ricorsi) against administrative organs of local and provincial administration and decided not only on the legitimity of the act, but also on the merits. Its decisions were reviewable by the Council of State. The ricorso to the GPA had to be filed within thirty days after notification of the administrative act appealed from, and the appello to the Council of State from the decision of the GPA had to be filed also within 30 days. The function of the GPA has been eventually taken over by the regional administrative courts.Google Scholar

11 Constitution of Italy, Art. 100. The Only Text on the Council of State, decree law of 26 June 1924, No. 1054, as amended.Google Scholar

12 It may be contrasted with the advice the government may obtain from the Avvocatura dello Stato (The Office of the Government Legal Counsel). The Avvocatura handles the legal business of the state in the courts, and has its branches in every seat of a court of appeal. Its head office in Home is the Avvocatura Generate dello Stato which is headed by the Avvocato Generale dello Stato. It is directly subordinated to the presidency of the council of ministers and has to act in accordance with directions obtained from the prime minister.Google Scholar

13 Exceptionally, on some matters, e.g., on reacquisition of Italian citizenship, the Government must request the advice and it is bound by it.Google Scholar

14 Constitution of Italy, Art. 100.Google Scholar

15 Before the regional administrative courts have taken over from the provincial administrative councils, the council of state would hear appeals (appelli) against the decisions of these provincial administrative councils (Giunte Provinciali Amministrative).Google Scholar

16 Rules as to administrative procedure in addition to the rules of civil procedure contained in the Code of Civil Procedure, may bo found in several special statutes, e.g., in the Only Text of communal and provincial law approved by legislative decree of 3 April 1934, No. 383, as amended.Google Scholar

17 The recourses (ricorsi) are either amministrativi, i.e., which are brought to an administrative authority from a decision of a subordinated or the same administrative authority (ricorso per opposizione), or giurisdizionali amministrativi, which are brought to the administrative courts.Google Scholar

18 Procedure before the tribunali amministrativi regionali is governed by law of 6 December 1971, No. 1034, as amended.Google Scholar

19 In proceedings before the former provincial administrative councils (Giunte Provinciali Amministrative) the parties could act for themselves and they were not bound to appoint counsel. The petition could have been signed by the party.Google Scholar

20 If the authority ordered, e.g., a building to be demolished and the petitioner files a ricorso and petitions for a stay of execution, the administrative court will grant it because irreparable injury would be done to the interests of the petitioner if the building is demolished.Google Scholar

21 The Only Text on the Council of State, decree law of 26 June 1924, No. 1054, as amended; Regulation of judicial procedure before the council of state, Royal decree of 17 August 1907, No. 642, as amended.Google Scholar

22 It is regulated by the Only Text on the Court of Accounts, decree law of 28 June 1941, as amended. The basic provision concerning the Court may be found in Art. 100 of the Italian Constitution.Google Scholar

23 Another organ of government control is the Ragioneria Generale dello Stato which is integrated within the ministry of treasury (Ministerio del Tesoro), and which controls the government expenditure and the observance of proper methods of accountancy. It has its officers within every ministry, known as Ragionerie Centrali, Within every region – Ragionerie Regionali, and within every province – Ragionerie Provinciali.Google Scholar

24 The statute on the water courts is the Only Text of laws on public waters and electrical works, Royal decree of 11 December 1933, No. 1775, as amended.Google Scholar

25 Law of 9 October 191, No. 825, on tax reform; Decree of the President of the Republic of 26 October 1972, No. 030, on tax courts and procedure, as amended; Decree law of 29 September 1973, No. 603, on the collection of direct taxis.Google Scholar

Before the 1971–72 tax reform, the disputes as to the assessment and levy of taxes were handled by the following organs:Google Scholar

The commissions of assessment (le Commissioni censuarie) were set up at the communal level as communal commissions of assessment (Commissioni censuarie comunali) and were appointed by the intendant of finance (Intendante di finanza). At the provincial level and central level they were the provincial commissions of assessment (Commissioni censuarie provinciali), and the central commission of assessment (Commissione censuria centrale). They were appointed by the minister of finance (Ministro per le finanze). They handled the disputes on land tax (imposta fondiaria) and the tax on the income from the use of structures (imposta sul reddito dei fabbricati). The administrative commissions for direct and indirect taxes (Commissioni amministrative per le imposte dirette e indirette) handled disputes concerning all the other taxes with a few exceptions. They were again set up at three levels, district (distrettuali), province (provinciali), and central (Commissione centrale). The district commissions were appointed by the intendant of finance, and the other commissions by the minister of finance.Google Scholar

The cases before the commissions generally started at the local level and proceeded through the intermediate to the final level. Parties before the commissions had to be represented by advocates (avvocati) or attorneys (procuratori), with the exception of the central administrative commission for direct and Indirect taxes where they had to be represented by counsel (avvocato) admitted to appear before the commission. Having exhausted the appeal by having obtained a decision from the central commission, the petitioner was then entitled to initiate proceedings in ordinary civil courts where he could have obtained a declaration that the decision of the commission was illegal. In fact, the petitioner was free to initiate action in ordinary civil courts immediately after an adverse decision had been given at the local level or at any later stage.Google Scholar

26 Code of Civil Procedure, Arts. 395, 396. See procedure before the council of state.Google Scholar