JUS - 2003 - 3

The job analyzes in a critical prospective the remission of tax liability, with a particular attention to the serious problems of constitutionality that it gives. Until to the 1971 all the remissions emanated regarded only the sanctions. It was from the Tax System Reform of 1971 that the remission regarded the taxes for the generality of the contributors, like transitory regimen in order to pass from a system to an other. And this justification has been adduced improperly also for the last ones remissions. This institute has a political and economic genesis, as said the jurisprudence of the Constitutional Court that always has saved it: the remission of tax liability is preordered to acquire to the State more income and to avoid actions. The Auctor hopes a new jurisprudence of the Court in order to specify the constitutional limits of the remission, that is a defect of the democracy.

In this article the mental disease is studied a three different levels: the exclusion of criminal capacity; in order to exercise the defence inside criminal process; in the execution of imprisonment. In each of these levels criminal justice reserves to the subject affected of a mental disorder a differentiated treatment. The aim of the study is to verify whether the rules on mental illness in these three phases, at the moment of the crime, during the criminal process and during the execution of the punishment, respects the rights constitutionally protected.

The article is a review of Paolo Grossi's book Prima lezione di diritto. It insists on careful and brillant sinthesys of history and law, on didactic finality and cultural inspiration of the work. Grossi gives a charming proof of the social origin of the legal rules and its system

The article tries to trace the connection between Public Administration and Local Public Services in the perspective of an institutional and social pluralism. Moving from the analysis of the changes occured to State intervention in economy and the ineraction of public and private sector, the Author analyse the most recent reforms of Local Public Services' legislation and the impact of the new constitutional federalism in the role of the different level of government in managing and regulating Public Services.

What are the underlying risks involved in extending the rigidly standardized structure of the normative process to the case of euthanasia? What might the consequences be if terminal situations were subjected to bureaucratic management and collective administration? How may such procedures be reconciled with the Art. 5 of the Civil Code, by which all decisions affecting ones own body are to be considered null if they aim to the permanent undermining physical well being? Is the "living will'' the only instrument that can guarantee the actual respect of the last wishes expressed by an individual in full possession of his/her faculties? These and other issues have been opened to debate during a convention organised by Bruno Montanari at the Università Cattolica del Sacro Cuore di Milano. Numerous eminent legal experts, juridical philosophers, anthropologists and researchers in bioethics took part in the discussion, to which we would like to contribute by offering some additional thoughts.