https://www.federalismi.it/nv14/articolo-documento.cfm?Artid=45606&content=La%2Bconsensualità%2Bnell’attuazione%2Bdel%2Btributo%2Bnegli%2Bartt.%2B23%2C%2B53%2Be%2B97%2BCost.&content_author=<b>Luca%2BPalombini<%2Fb>
