Oltre la cittadinanza… doveri contributivi e diritti costituzionali.

Fìscal law of almost every european country attaches importance to the residence of the tax payer, not to the citizenship. In Italy, for example, the article 53 of Constitution provides that “Everyone shall participate in the defrayment of public expenses in accordance with his or her economic capabilities”. The norm uses the term “everyone”, without referring to citizenship. Also according to the decision of the European Court, the residence is determinant, but only for European citizens. The Oecd model provides that the convention shall apply to persons who are resident of one or both of the Contracting States; for the purpose of the Convention, the term “resident of a contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of similar nature. In order to apply for the fiscal code, non EU citizens must also prove that they have the right to stay, even temporarily, in Italy. Unfortunately, in Italy aliens have also learnt to evade taxes