Informations and abstract
Keywords: provincial legislation, reduction of taxation, public procurement, dialogue between sources of law, derogations and emergency.
The spread of the Sars-COV-2 virus has prompted the approval of economic measures, in order to prevent the impact of the virus from having excessively negative consequences on the production sector. In compliance with this purpose, the Autonomous Province of Trento has adopted a set of rules suitable for mitigating the damage deriving from the generalized state of crisis. In the first place, a reduction of the taxation was ordered. Action was also taken to simplify the procedures for awarding public procurement, as well as in the field of social security and in the field of social safety nets. However, the wording of some of the anti-crisis provisions allows for different interpretations. It is the opinion of this paper that the difficulties of interpretation must be overcome in order to ensure that this law can have a positive effect. Otherwise, there is a risk that the efforts made to improve the economic situation may be nullified or intervene in a pejorative sense on the rules of the system.