La (il)legittimità costituzionale dell’indeducibilità dell’imposta municipale propria dalla base imponibile del reddito di impresa ai fini dell’imposta sul reddito delle società: Nota alla sentenza della Corte costituzionale n. 262 del 4/12/2020

With the judgment no. 262 of 4 December 2020, the Constitutional Court returned to rule on the constitutional legitimacy of the legislation relating to the municipal tax’s non-deductibility from the taxable base of the relevant business income for the purposes of corporate income tax. The subject matter of the ruling represents one of the most discussed issues in the doctrine due to the evident and subsisting conceptual antithesis that arises with regard to the relationship between the fiscal measure of the municipal tax’s non-deductibility from the business corporate income tax and the principle of tax ability to pay. As is well known, in fact, the constitutional principle of tax ability to pay postulates that the new wealth to be subjected to taxation represents an actual wealth and not merely fictitious. With this ruling, the Constitutional Court has provided, in a valuable way, a solution to the issue here, raising, at the same time, significant insights. In general, the rulings of the Constitutional Court, even if they are lowered in the context of the municipal tax in which the ruling is specifically inserted, do not limit their scope to this context, assuming a broad “breath” value like any other issue with implications of a constitutional nature.