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La revisione dell'imposizione alla fonte è necessaria, perché le disposizioni attuali non rispettano l'accordo sulla libera circolazione delle persone (ALC). Lo ha ribadito il Consiglio federale in risposta a un'interpellanza depositata dal consigliere nazionale Lorenzo Quadri.
La necessità è data da una sentenza del Tribunale federale del 26 gennaio 2010, con la quale esso ha constatato che in determinati casi l'imposizione alla fonte viola l'ALC concluso tra Berna e Bruxelles.
Il TF ha infatti ritenuto che i quasi residenti hanno diritto alle stesse deduzioni delle persone tassate in Svizzera in via ordinaria. Nel frattempo, nell'attesa della firma dell'accordo fiscale tra la Svizzera e l'Italia il 23 di febbraio, la Commissione dell'economia e tributi del Nazionale ha deciso di sospendere l'esame riguardante la revisione dell'imposizione alla fonte del reddito da attività lucrativa.
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