L’imposta di registro tra legislatore e interprete. Nota a Corte Cost. n. 39 del 2021

In its judgment no. 39/2021, the Italian Constitutional Court once again acted on the constitutional legitimacy of the provisions contained in Article 20 of Presidential Decree no. 131/1986. Specifically, the Court drawn its attention on the reasonableness of the multiple legislative interventions in the field of registration tax, with particular reference to that of 2018, which made the previous one of 2017 retroactive. In these terms, the ruling is an opportunity for the Court both to resolve the contrast arose between the judge and the legislator due to the different way of understanding the registration tax, and to highlight the inadequacy of the current dispositions to the legal context in which they operate.