As part of the review process carried out by the Constitutional Court on Legislative Decree 1390 of 2025 (State of economic and social emergency), last Friday Judgment C-075 of 2026 was released, in which the Court declared it unconstitutional because, in its view, it did not meet all the requirements set out in the Constitution and applicable rules for declaring a state of exception.

Additionally, the Court confirmed that the provisional suspension of Legislative Decree 1474 remains in force, which had introduced changes in taxes such as income tax, VAT, consumption tax and net worth tax, as well as temporary reductions in penalties and interest, and of Legislative Decree 044, which introduced the parafiscal contribution for strengthening the business fund and the tax consideration in energy. As a consequence, none of these decrees will produce legal effects until the Court issues a final decision regarding their constitutionality.

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