Articles 81, 97, 117 and 119 as amended by Constitutional Amendment Law n°1 of 20 April 2012
The State shall balance revenue and expenditure in its budget, taking account of the adverse and favourable phases of the economic cycle.
No recourse shall be made to borrowing except for the purpose of taking account of the effects of the economic cycle or, subject to authorisation by the two Houses approved by an absolute majority vote of their Members, in exceptional circumstances.
Any law involving new or increased expenditure shall provide for the resources to cover such expenditure.
Each year the Houses shall pass a law approving the budget and the accounts submitted by the Government.
Provisional implementation of the budget shall not be allowed except by an Act of Parliament and only for periods not exceeding four months in total.
The content of the budget law, the fundamental rules and the criteria adopted to ensure balance between revenue and expenditure and the sustainability of general government debt shall be established by an Act of Parliament approved by an absolute majority of the Members of each House in compliance with the principles established with a constitutional law.
General government entities, in accordance with European Union law, shall ensure the balance of their budgets and the sustainability of the public debt.
Public administration offices shall be organised according to the provisions of law, so as to ensure the efficiency and impartiality of the administration.
The regulations of the offices shall lay down the areas of competence, the duties and the responsibilities of the officials.
Entry into the civil service shall be through competitive examinations, except in the cases established by law.
Legislative powers shall be vested in the State and the Regions in compliance with the Constitution and with the constraints deriving from EU-legislation and international obligations.
The State has exclusive legislative powers in the following subject matters:
a) foreign policy and international relations of the State; relations between the State and the European Union; right of asylum and legal status of non-EU citizens;
c) relations between the Republic and religious denominations;
d) defence and armed forces; State security; armaments, ammunition and explosives;
e) the currency, savings protection and financial markets; competition protection; foreign exchange system; state taxation and accounting systems; harmonisation of public accounts; equalisation of financial resources;
f) state bodies and relevant electoral laws; state referenda; elections to the European Parliament;
g) legal and administrative organisation of the State and of national public agencies;
h) public order and security, with the exception of local administrative police;
i) citizenship, civil status and register offices;
l) jurisdiction and procedural law; civil and criminal law; administrative judicial system;
m) determination of the basic level of benefits relating to civil and social entitlements to be guaranteed throughout the national territory;
n) general provisions on education;
o) social security;
p) electoral legislation, governing bodies and fundamental functions of the Municipalities, Provinces and Metropolitan Cities;
q) customs, protection of national borders and international prophylaxis;
r) weights and measures; standard time; statistical and computerised co-ordination of data in state, regional and local administrations; works of the intellect;
s) protection of the environment, the ecosystem and cultural heritage.
Concurring legislation applies to the following subject matters:
international and EU relations of the Regions; foreign trade; job protection and safety; education, subject to the autonomy of educational institutions and with the exception of vocational education and training; professions; scientific and technological research and innovation support for productive sectors; health protection; nutrition; sports; disaster relief; land-use planning; civil ports and airports; large transport and navigation networks; communications; national production, transport and distribution of energy; complementary and supplementary social security; co-ordination of public finance and the taxation system; enhancement of cultural and environmental assets, including the promotion and organisation of cultural activities; savings banks, rural banks, regional credit institutions; regional land and agricultural credit institutions. In the subject matters covered by concurring legislation legislative powers are vested in the Regions, except for the determination of the fundamental principles, which are laid down in State legislation.
The Regions have legislative powers in all subject matters that are not expressly attributed to State legislation.
The Regions and the autonomous provinces of Trent and Bolzano take part in the preparatory decision-making process of EU legislative acts in the areas that fall within their responsibilities. They are also responsible for the implementation of international agreements and EU measures, subject to the procedural rules set out in State legislation regulating the exercise of subsidiary powers by the State in the case of non-performance by the Regions and autonomous provinces.
Regulatory powers shall be vested in the State with respect to the subject matters of exclusive legislation, subject to any delegations of such powers to the Regions. Regulatory powers shall be vested in the Regions in all other subject matters. Municipalities, provinces and metropolitan cities have regulatory powers as to the organisation and implementation of the functions attributed to them.
Regional laws shall remove any hindrances to the full equality of men and women in social, cultural and economic life and promote equal access to elected offices for men and women.
Agreements between a Region and other Regions that aim at improving the performance of regional functions and that may also envisage the establishment of joint bodies shall be ratified by regional law.
In the areas falling within their responsibilities, Regions may enter into agreements with foreign States and with local authorities of other States in the cases and according to the forms laid down by State legislation.
Municipalities, provinces, metropolitan cities and regions shall have revenue and expenditure autonomy, subject to the obligation to balance their budgets, and shall contribute to ensuring compliance with the economic and financial constraints imposed under European Union law.
Municipalities, provinces, metropolitan cities and regions shall have independent financial resources. They set and levy taxes and collect revenues of their own, in compliance with the Constitution and according to the principles of co-ordination of public finance and the tax system. They share in the revenues from State taxes related to their respective territories.
State legislation shall provide for an equalisation fund - with no allocation constraints - for the territories having lower per-capita tax-raising capacity.
Revenues raised from the above-mentioned sources shall enable municipalities, provinces, metropolitan cities and regions to fully finance the public functions attributed to them.
The State shall allocate supplementary resources and adopt special measures in favour of specific municipalities, provinces, metropolitan cities and regions to promote economic development along with social cohesion and solidarity, to eliminate economic and social imbalances, to foster the exercise of the rights of the person or to achieve goals other than those pursued in the ordinary implementation of their functions.
Municipalities, provinces, metropolitan cities and regions have their own assets, which are allocated to them pursuant to general principles laid down in State legislation. They may have recourse to borrowing only as a means of financing investment expenditure, with the concomitant adoption of amortisation plans and subject to the condition that budget balance is ensured for all authorities of each region, taken as a whole. State guarantees on loans contracted by such authorities are not admissible.