DOI: 10.53136/97912218282523
Pages: 43-52
Publication date: July 2026
Publisher: Aracne
SSD:
IUS/09 IUS/14 IUS/21
This contribution examines the fiscal profiles of law no 86 2024 on differentiated regionalism that the Constitutional Court with sentence no 192 2024 declared unconstitutional Starting from the legislative evolution of the financial autonomy of local authorities the fiscal rules of law no 86 2024 are analysed until arriving at the conclusions of the Constitutional Court regarding the exceptions raised by some regions.