Specific comments Central bank financial independence In Opinion CON / 2009/59 , the ECB expressed its concern that the new tax on unrealised capital gains , generated from the price evaluation of gold stocks on the assets side of the Banca d' Italia 's balance sheet6 would weaken the Banca d' Italia 's financial independence7 , since the Banca d' Italia may potentially : ( i ) never realise such notional gains , as a result either of its management strategy not to sell any of its gold reserves , of subsequent negative price developments , or other limitations by which it is bound8 ; or ( ii ) realise profits that are lower than the notional gains constituting the tax base .
Commenti di carattere specifico Indipendenza finanziaria della banca centrale Nel Parere CON / 2009/59 la BCE ha manifestato la propria preoccupazione che la nuova imposta su plusvalenze non realizzate risultanti dalla rivalutazione delle riserve auree nell' attivo dello stato