di Barbara Troncarelli

Abstract: Sergio Cotta’s historical-political writings confirm that in his philosophical perspective the ontological and existential sense of law tends to go beyond the confines of a geopolitically determined legal order, opening up to a cosmopolitan level as an overcoming without negation of the peculiar national closure of the political dimension. In essence, it is an implicit rediscovery of the Kantian lesson on the philosophical and cosmopolitan project of perpetual peace between nations, which Cotta reinterprets as the primary value and very vocation of the universalism of law, defined as a «structure of peace» and founded on the ontological principles of the «duty to be» and of the respect for human life in its unavailability. It remains firm that, for Cotta, a universal and unconditional openness towards the otherness of the human and social world is possible only in the superior asymmetrical dimension of charity, which however is not separated from law in its symmetry between rights and duties, but is present within it as «perfect justice», even if they constitute two distinct and unmistakable relational dimensions.

Keywords: Sergio Cotta − philosophy of law − juridical cosmopolitanism − law and charity − philosophy of peace − duty to be and right to live

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di Augusto Romano

Abstract: what the article intends to highlight: recent constitutional jurisprudence, for which the tax duty can be qualified as an imperative duty of solidarity preordained to make the system of constitutional rights effective, re-proposes an orientation promoted in the post-war period by Ezio Vanoni’s critical reflection, aimed at considering the tax burden not as a constraint or an expropriation, but as a contribution to the construction of a common project in the state function as services provider, of equal promotion of rights and free relations of citizenship.

Keywords: Ezio Vanoni – Tax duty – Duty of solidarity – Equal promotion of rights

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