Equità intergenerazionale e giurisprudenza costituzionale: le ricadute di sistema delle decisioni in materia contabile. Riflessioni a ritroso a partire dalla sentenza n. 235 del 2021

Intergenerational equity and the Italian Constitutional case law: the systemic implications of judgments on accounting laws. Backward remarks from judgment no. 235 of 2021 The essay starts by examining the Constitutional Court's judgement no. 235/2021, one of the most recent decisions considering intergenerational equity and political responsibility as parameters for unconstitutionality. The second part focuses on the Constitutional Court's approach from 2012 to build the intergenerational equity principle - even without express mention in the Constitution text until 2022 - and its use first in accounting laws and then in retirements laws. In conclusion, the essay analyses some leading questions about the intergenerational equity principle applied to the Italian Constitutional framework.