L’illusoria “via breve” della patrimoniale
Autore | Corrado Sforza Fogliani |
Pagine | 857- |
Page 857
“Il prelievo fiscale trova il proprio limite costituzionale nella capacità di reddito del patrimonio”. È il (civile) principio stabilito dalla Corte costituzionale federale tedesca in una sentenza del 22 giugno 1995. Da noi, invece, il partito della patrimoniale (al quale tanti sembrano via via iscriversi come ad un cartello anti Berlusconi) vuole prescindere dall’elemento reddituale, per colpire esclusivamente la proprietà in quanto tale, quasi come misura punitiva dei valori (di indipendenza, anzitutto) che essa assicura. Se estesa, in particolare, agli immobili (anche sotto l’arbitraria forma dell’aumento delle “rendite” catastali, illegittimamente - come ha già detto la nostra Corte costituzionale -basate oggi sui valori anzichè sui redditi), la patrimoniale colpirebbe in molti casi beni che non producono alcun reddito, o che spesso producono costi e basta.
Ma un’altra grande iniquità - sempre se la patrimoniale dovesse essere istituita ed estesa agli immobili, come vorrebbero i redditieri che la propugnano, in una coi portatori di patrimoni mobiliari -sarebbe rappresentata dal fatto che essa colpirebbe beni che già patiscono un carico fiscale tra i più alti d’Europa (dati Ocse) e che andrebbe a carico, soprattutto, del medio ceto e del ceto minuto. Finirebbe, poi, per alimentare esclusivamente nuova spesa pubblica, come ovunque è avvenuto.
Ancora. La triplice imposizione sugli immobili (la patrimoniale si aggiungerebbe, infatti, alle imposte sui redditi ed all’Ici) avrebbe effetti devastanti sul piano psicologico, scoraggiando - al pari di ogni nuova forma di tassa - la fiducia degli investitori (come ha scritto in un lucido articolo il presidente dello Ior Ettore Gotti Tedeschi, L’Osservatore romano 27 agosto 2011). Soprattutto, l’adozione di una misura straordinaria come una patrimoniale, iscriverebbe automaticamente il nostro Paese fra i PIGS. Il sarcastico acronimo (che gioca sull’equivoco della parola: pigs com’è noto, significa in inglese maiali) verrebbe così, dopo l’istituzione di una...
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