Il principio di proporzionalità nel diritto tributario europeo

Abstract

The principle of proportionality plays a pivotal role in European tax law. It is a standard for monitoring the exercise of competences of conferral by Member States and European Institu-tions. It contributes to the optimization of the principles, also achieving a fair balance between the financial interests of EU States and those of individual European taxpayers. However, a conceptual definition of the principle is necessary. In this regard, the role of European case-law is crucial. In accordance with the principle of proportionality, it must be verified whether the means employed by the legislature should be suitable for the purpose of achieving the desired objective and not go beyond what is necessary to achieve it. An assessment of the suitability and necessity of the national measure is therefore required. The risks of a broad application of its third test, namely, proportionality in stricto sensu, should not be overlooked. Indeed, the assess-ment based on the balancing of interests appears to be more invasive on the margin of apprecia-tion that should be reserved for national legislators in the tax field.