With Italian Constitutional Law No. 1/2022, the environment has finally been given the status of a primary constitutional principle. The implementation of “differentiated regionalism” in Italy, which would provide ordinary statutory regions with further autonomy, even in respect of environmental issues, could, in theory, lead to regions having competence in the field of environmental taxation. In this event, it would be necessary to ensure that the legal framework did not encourage competitive fiscal federalism, which would jeopardize the consistent quality of public services.