La cosiddetta "tassa sulla salute" e spunti di riflessione sul perimetro di applicabilità degli accordi italo-elvetici degli anni '70 e di quelli attualmente vigenti

Soon after the signature and entry into force of the new Italian-Swiss frontier-workers agreement, repealing the former one, signed in early ’70s, Italy has introduced a new levy labelled as “health levy” (inspite of “health tax”). The new levy adds on top of income tax levied on sc. “frontier workes” and one might wonder whether this entails an infringment of treaty duties, due to the introduction of a new “tax” that adds to formerly existing ones. To properly answer this question, the author considers the new frontier-workers treaty (and related agreements) vis-a-vis the ones signed in early ’70s which include also the “general” treaty on the avoidance of double taxation. In light of their structures and objectives. This allows to highlight the differences in the “subject matters” covered by all such treaties, the connection exsting among them and the rationale behind the “allocative rules” embedded in such treaties. This analysis leads to intersect the allocative rules with the ones designing the objective scope of the treaties to concretely understand which are the “taxes” the treaties apply to. Against this background, the author delves into the analysis of the relevant treaties to draft the treaties’ scope borders to try to assess to what extent the new Italian can levy be fitted into the objective scope of the new treaty.