Art. 119
Municipalities, provinces, metropolitan cities and regions shall have
revenue and expenditure autonomy.
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 State finances and the tax system.
They share in the tax revenues related to their respective territories.
State legislation shall provide for an equalisation fund - with no allocation
constraints - for the territories having lower per-capita taxable 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 reduce 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
properties, which are allocated to them pursuant to general principles laid
down in State legislation. They may resort to indebtedness only as a means
of funding investments. State guarantees on loans contracted for this
purpose are not admissible.
Art. 120
Regions may not levy import or export or transit duties between Regions
or adopt measures that in any way obstruct the freedom of movement of
persons or goods between Regions. Regions may not limit the right of
citizens to work in any part whatsoever of the national territory.
The Government can act for bodies of the regions, metropolitan cities,
provinces and municipalities if the latter fail to comply with international
rules and treaties or EU legislation, or in the case of grave danger for
public safety and security, or whenever such action is necessary to preserve
legal or economic unity and in particular to guarantee the basic level of
benefits relating to civil and social entitlements, regardless of the
geographic borders of local authorities. The law shall lay down the
procedures to ensure that subsidiary powers are exercised in compliance
with the principles of subsidiarity and loyal co-operation.
Art. 121
The bodies of the Region are: the Regional Council, the Regional
Executive and its President.
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