Considering the recent changes introduced in the Italian legislation regarding the phenomenon of productive delocalisation of company receiving State aid, with particular reference to the Budget Act 2022 (L. 234/2021) and the Aid Decree-Ter (D.L. 144/2022), the aim of this paper is to investigate the evolution of the Italian Law in consideration of the legal basis of the phenomenon within the European Union. The analysis will also take into account the French experience of the Loi Florange and, in conclusion, the difficult role demanded to the legislator when asked to introduce constraints, though indirectly, to the freedom of enterprise.
In considerazione delle recenti modifiche introdotte nell’ordinamento italiano in materia di delocalizzazione aziendale di imprese beneficiarie di aiuti di Stato, con particolare riferimento alla Legge di bilancio 2022 (L. 234/2021) e al Decreto Aiuti-Ter (D.L. 144/2022), il presente elaborato si propone di indagare, dopo aver analizzato in chiave comunitaria i presupposti giuridici del fenomeno, l’evoluzione della normativa in considerazione dell’esperienza francese della Loi Florange e del difficile ruolo di bilanciamento demandato al legislatore laddove si trovi ad introdurre dei vincoli, più o meno sostanziali, alla libertà di impresa.
Le misure di contrasto della delocalizzazione aziendale
DALL'ACQUA, FRANCESCA
2022/2023
Abstract
Considering the recent changes introduced in the Italian legislation regarding the phenomenon of productive delocalisation of company receiving State aid, with particular reference to the Budget Act 2022 (L. 234/2021) and the Aid Decree-Ter (D.L. 144/2022), the aim of this paper is to investigate the evolution of the Italian Law in consideration of the legal basis of the phenomenon within the European Union. The analysis will also take into account the French experience of the Loi Florange and, in conclusion, the difficult role demanded to the legislator when asked to introduce constraints, though indirectly, to the freedom of enterprise.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/42902