Italian to English Law/Patents Law (general) Tax law

This is from a ruling on tax evasion. This section is dealing with the conditions that must be met in order for the application of the legislation in question. The whole sentence is:

"Pertanto l'applicazione del regime speciale monofase previsto dall'art. 74, comma 1, lett d del dpr 633/72 è subordinata alla sussitenza del requisito soggettivo ossia che il soggetto che fornisce il servizio sia titolare della concessione o autorizzazione e del "requisito oggettivo".

I understand that in this context "requisito soggettivo" means the condition for the definition of a taxable person but I'm not sure what the "oggettivo" refers to. Could it be to do with the condition for the definition of a taxable transaction or activity?

Any and all suggestions appreciated. Thanks