La revisione delle accise sui prodotti energetici e il principio di sostenibilità

This contribution aims to illustrate the ongoing but currently stalled process of revising energy excise duties through a green lens. As highlighted by the European Commission in the recent Clean Industrial Deal, the complex balance between environmental protection and economic development under- scores the tension between the reorientation of internal market competitiveness and certain constitutional principles, which must be reinterpreted in light of the recently amended Articles 9 and 41 of the Italian Constitution. Through the synergistic use of disincentive-based taxation, fiscal incentives, and direct subsi- dies, it is necessary to ensure the form of “solidarism” envisaged by the Italian Constitution, while also considering the principle of budgetary equilibrium in light of likely revenue losses, and the principle of sustainability as a tool for intergenerational equity.