JUDGMENT NO. 202

YEAR 2026

ITALIAN REPUBLIC

IN THE NAME OF THE ITALIAN PEOPLE

THE CONSTITUTIONAL COURT

composed of:

President: Giovanni AMOROSO;

Judges: Francesco VIGANÒ, Luca ANTONINI, Stefano PETITTI, Angelo BUSCEMA, Emanuela NAVARRETTA, Maria Rosaria SAN GIORGIO, Filippo PATRONI GRIFFI, Marco D’ALBERTI, Antonella SCIARRONE ALIBRANDI, Massimo LUCIANI, Maria Alessandra SANDULLI, Roberto Nicola CASSINELLI, Francesco Saverio MARINI,
has delivered the following

JUDGMENT

in proceedings concerning the constitutional legitimacy of Article 1, paragraph 594, of Law No. 160 of December 27, 2019 (State Forecast Budget for Financial Year 2020 and Multi-Year Budget for the 2020-2022 Triennium), read in conjunction with Articles 50, paragraph 4, of Decree-Law No. 66 of April 24, 2014 (Urgent measures for competitiveness and social justice), converted, with amendments, by Law No. 89 of June 23, 2014; Article 18, paragraph 6, of Law No. 580 of December 29, 1993 (Reorganization of the chambers of commerce, industry, crafts and agriculture); Article 1, paragraph 126, of Law No. 662 of December 23, 1996 (Measures for the rationalization of public finance); Article 1, paragraphs 9, 10, 48, and 58, of Law No. 266 of December 23, 2005, entitled "Provisions for the formulation of the annual and multi-year State budget (2006 Finance Law)"; and Article 2, paragraphs 618 through 623, of Law No. 244 of December 24, 2007, entitled "Provisions for the formulation of the annual and multi-year State budget (2008 Finance Law)", brought by the Court of Appeal of Rome, First Civil Section, in the proceedings pending between the Chamber of Commerce, Industry, Crafts and Agriculture of Maremma and Tirreno and the Presidency of the Council of Ministers, the Ministry of Economy and Finance, and the Ministry of Enterprises and Made in Italy, by means of an order dated February 17, 2026, registered as No. 46 in the 2026 register of orders and published in the Official Gazette of the Republic, 1st Special Series, No. 12 of the year 2026.

Having regard to the appearance briefs filed by the Chamber of Commerce, Industry, Crafts and Agriculture of Maremma and Tirreno, as well as the intervention brief of the President of the Council of Ministers;

Having heard Judge Rapporteur Angelo Buscema at the public hearing of October 6, 2026;

Having heard counsel Alfonso Celotto for the Chamber of Commerce, Industry, Crafts and Agriculture of Maremma and Tirreno, and State attorneys Giovanni Palatiello and Valerio D’Alò for the President of the Council of Ministers;

Having deliberated in the chambers on October 6, 2026.

The Law in Fact

1.– By order dated February 17, 2026, registered under No. 46 of the 2026 register of orders, the Court of Appeal of Rome, First Civil Section, raised questions as to the constitutional legitimacy of Article 1, paragraph 594, of Law No. 160 of December 27, 2019 (State Forecast Budget for Financial Year 2020 and Multi-Year Budget for the 2020-2022 Triennium), as well as the provisions contained in Annex A attached to said Law No. 160 of 2019—specifically Article 50, paragraph 4, of Decree-Law No. 66 of April 24, 2014 (Urgent measures for competitiveness and social justice), converted, with amendments, into Law No. 89 of June 23, 2014; Article 18, paragraph 6, of Law No. 580 of December 29, 1993 (Reorganization of the chambers of commerce, industry, crafts and agriculture); Article 1, paragraph 126, of Law No. 662 of December 23, 1996 (Measures for the rationalization of public finance); Article 1, paragraphs 9, 10, 48, and 58, of Law No. 266 of December 23, 2005, entitled "Provisions for the formulation of the annual and multi-year State budget (2006 Finance Law)"; and Article 2, paragraphs 618 to 623, of Law No. 244 of December 24, 2007, entitled "Provisions for the formulation of the annual and multi-year State budget (2008 Finance Law)"—with reference to Articles 3 and 97 of the Constitution, insofar as, for the purpose of ensuring compliance with public finance targets, they require Chambers of Commerce, Industry, Crafts and Agriculture (hereinafter: Chambers of Commerce) to pay annually into a specific revenue chapter of the State budget an amount equal to that owed for financial year 2018 increased by ten percent.

2.– The main proceedings originate from an action brought by the Chamber of Commerce of Maremma and Tirreno against the Presidency of the Council of Ministers, the Ministry of Economy and Finance, and the Ministry of Enterprises and Made in Italy, seeking a declaratory judgment that the payments relating to the years 2020, 2021, and 2022 and subsequent years were not due, and ordering the restitution of the sums already paid.

The Ordinary Court of Rome, Second Civil Section, by judgment No. 3220 of March 3, 2025, dismissed the aforementioned claim. The Chamber of Commerce appealed against the court's decision before the Court of Appeal of Rome. The latter court deemed it appropriate to stay the proceedings and raise questions concerning the constitutional legitimacy of the aforementioned provisions, with reference to the constitutional parameters already cited, insofar as they apply to Chambers of Commerce.

3.– Concerning relevance, the referring court considers that the challenged legislation forms the legal basis for the disputed payments and that any declaration of its unconstitutionality would affect the adjudication of the restitution claim. Furthermore