IRESA: criticità applicative tra tutela dell’ambiente ed effetti distorsivi della concorrenza

Abstract

The tax on aircraft noise (IRESA) was introduced in 2001 in the Italian legislature, with two main objectives: the protection of the right to health and the environment. The will of the original law of 2001 were to reduce noise pollution caused by aircraft near airports and preserve the health resident populations. The current situation, characterized by a partial and inconsistent application of the tax between the various Italian regions, has caused several problems of competition in the air transport market and violations of tax reasons. This document underlines the need for a legislative activation of central level that respects the reasons of the rule in order to achieve the desired social benefits and protects the air transport market to prevent harmful effects on competition.