Reakcja włoskiego systemu podatkowego na pandemię COVID-19 – pomiędzy ograniczeniami europejskimi a wartościami konstytucyjnymi

This article aims to provide the non-Italian reader with an overview of the Italian perspective on the tax interventions that were adopted during the pandemic and those that will have to be adopted in the future to address the consequences they have left behind. It is not an article listing or explaining the measures that have been taken by Italy, however, it delineates the main tax issues raised by the COVID-19 pandemic from the perspective of constitutional and EU law. The purpose is strictly comparative and is intended to provide the foreign reader with an opportunity to draw points of reflection and comparison.