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Los derechos y las garantías de los contribuyentes como límite al uso de la inteligencia artificial por las administraciones tributarias
No full textIn recent years, tax authorities have introduced tools based on artificial intelligence to carry out various administrative activities. Currently, there are no regulations governing the development and use of such technology by these authorities to ensure its proper use. Nevertheless, the incorporation of artificial intelligence into various administrative processes must be carried out within the current legal framework, meaning that all principles and values governing administrative actions must be respected. Furthermore, the fundamental rights and basic guarantees of taxpayers constitute an insurmountable limit. This paper analyzes the risks and threats that the use of this technology may pose in relation to such principles and rights.En los últimos años, las administraciones tributarias han introducido herramientas basadas en inteligencia artificial para la realización de diferentes actividades administrativas. Actualmente, no existen normas que regulen el desarrollo y la utilización de esta tecnología por dichas administraciones para asegurar el uso adecuado de la misma. No obstante, la incorporación de la inteligencia artificial a los distintos procesos administrativos se debe realizar en el marco jurídico vigente, por lo que se han de cumplir todos los principios y valores que rigen la actuación administrativa. Además, los derechos fundamentales y las garantías básicas de los contribuyentes constituyen un límite infranqueable. En el presente trabajo se analizan los riesgos y amenazas que el uso de esta tecnología puede plantear en relación con tales principios y derechos
L’IVA nell’era digitale
No full textThe VAT gap (i.e. the difference between expected VAT revenues and the amounts of VAT actually collected) remains a challenge for public budgets in all Member States. Despite the recent reforms adopted on the VAT treatment of e-commerce, the European Union can still do much to reduce these revenue losses, while simplifying procedures for operators and exploiting all the opportunities offered by technological progress. The VAT for the Digital Age (VIDA) package addresses all these challenges. First, it establishes the possibility of a single registration for VAT purposes in the EU for all services that until now required a separate identification in each State where they were provided. Second, it makes possible the exchange of information in real time and at transaction level, thanks to the mandatory application of electronic invoicing for intra-Community transactions and the modernisation of reporting techniques. Third, the so-called ‘platform economy’ is regulated for VAT purposes with the application of the concept of ‘deemed supplier’ in the short-stay accommodation and passenger transport sector.L’écart de TVA (c’est-à-dire la différence entre les recettes de TVA attendues et les montants de TVA effectivement perçus) reste un défi pour les budgets publics de tous les États membres. Malgré les récentes réformes adoptées sur le traitement TVA du commerce électronique, l’Union européenne peut encore faire beaucoup pour réduire ces pertes de recettes, tout en simplifiant les procédures pour les opérateurs et en exploitant toutes les opportunités offertes par le progrès technologique.Il cosiddetto “VAT gap” (ovvero la differenza tra le entrate IVA previste e gli importi IVA effettivamente riscossi) resta una sfida per i bilanci pubblici di tutti gli Stati membri. Nonostante le recenti riforme adottate in materia di trattamento IVA del commercio elettronico, l’Unione Europea puo’ ancora fare molto per ridurre queste mancate entrate, allo stesso tempo semplificando le procedure per gli operatori e sfruttando tutte le opportunità offerte dal progresso tecnologico.
Il pacchetto sull’IVA nell’era digitale (VIDA) risponde a tutte queste sfide. In primo luogo, con esso si stabilisce la possibilità di registrazione unica ai fini IVA nell’UE per tutte le prestazioni che fino ad oggi necessitavano di una separata identificazione in ogni Stato in cui esse venivano fornite. In secondo luogo, si rende possibile lo scambio di informazioni in tempo reale e a livello di ciascuna transazione, grazie all’applicazione obbligatoria della fatturazione elettronica per le operazioni intracomunitarie e alla modernizzazione delle tecniche di rendicontazione. In terzo luogo, l’economia detta “delle piattaforme” viene regolamentata ai fini IVA con l’applicazione del concetto del “deemed supplier” nel settore dell'alloggio a breve termine e del trasporto passeggeri
Con l’abbandono della Direttiva Europea più difficile definire la futura certezza dei prezzi di trasferimento
No full textFair transfer pricing was destined to become a European constraint with the entry into force of the European Directive presented in 2023. An innovative and prestigious goal that did not stand up to disagreement among the Member States for its final approval. The Directive would have had a future effect on the Member States’ legal systems, far greater than that achieved by the OECD Guidelines. Only a European source could have provided future certainty on the criteria permissible for European tax systems to define the fairness of transfer pricing. A certainty that would have made it possible to overcome the current differences between regulations. However, it would have been destined to weaken in the face of the heterogeneity of the criteria that the Directive itself accepted as admissible and that would have been exacerbated in their application in national systems. For the relative effectiveness of the European methods, a comparison of prices between group companies would have been required, with the determination of prices in the internal market with unencumbered group companies.La equidad en los precios de transferencia estaba destinada a convertirse en una exigencia europea con la entrada en vigor de la Directiva europea presentada en 2023. Un objetivo innovador y prestigioso que no resistió el desacuerdo entre los Estados miembros para su aprobación definitiva. La Directiva habría tenido un efecto futuro en los sistemas jurídicos de los Estados miembros mucho mayor que el obtenido por las directrices de la OCDE. Sólo una fuente europea podría haber ofrecido certeza futura sobre los criterios admisibles en los sistemas tributarios europeos para definir la idoneidad de los precios de transferencia. Una certeza que nos hubiera permitido superar las diferencias actuales entre las normativas. Sin embargo, esta medida habría estado destinada a verse debilitada por la heterogeneidad de los criterios que la propia Directiva aceptó como admisibles y que habrían empeorado en su aplicación en los ordenamientos jurídicos nacionales. Para la eficacia relativa de los métodos europeos sería necesaria entonces una comparación de precios entre empresas del grupo, siendo la determinación de los precios en el mercado interior con sujetos libres de las limitaciones de las empresas del grupo.La congruità dei prezzi di trasferimento era destinata a diventare un vincolo europeo con l’entrata in vigore della Direttiva europea presentata nel 2023. Un obiettivo innovativo e prestigioso che non ha retto il disaccordo tra gli Stati membri per la sua definitiva approvazione. La Direttiva avrebbe avuto un’efficacia futura sugli ordinamenti degli Stati membri, ben maggiore di quella ottenuta dalle linee guida dell’OCSE. Solo una fonte europea avrebbe potuto offrire una certezza futura sui criteri ammissibili per gli ordinamenti tributari europei per definire la congruità dei prezzi di trasferimento. Una certezza che avrebbe consentito di superare le attuali differenze tra le normative. Però, sarebbe stata destinata ad indebolirsi di fronte all’eterogeneità dei criteri che la stessa Direttiva accettava come ammissibili e che si sarebbe aggravata nella loro applicazione negli ordinamenti nazionali. Per la relativa efficacia dei metodi europei si sarebbe richiesto, poi, un confronto dei prezzi tra società di gruppo, con la determinazione dei prezzi sul mercato interno con soggetti liberi da vincoli delle società di gruppo
Sacred Architecture in Italian Magazines, 1950-1970
No full textThe period between 1950 and 1970 in Italy was marked by a strong debate around the church building and its spatial arrangement; the renewed need for celebration, strongly felt in those years and flowing into the reforms of the Second Vatican Council, was reflected in the design research of architects spanning between more conservative realisations and modern forms. The existing literature on the period is wide, but it consists mostly of a posteriori studies. This work, on the other hand, tackles the subject in medias res, analysing what was published in the magazines in that precise moment in history, looking at the events first hand. Five art and architecture magazines were analysed, the most significant and authoritative ones on these topics: Domus and Arte Cristiana – which still – cover the entire historical period; overlapping on them for more limited periods are Fede e Arte (magazine of the Pontifical Central Commission for Sacred Art in Italy, 1953-1967), Chiesa e Quartiere (Diocese of Bologna, 1955-1968), Nuove chiese (Diocese of Milan, 1964-1968).
A specific focus is devoted to the Diocese of Milan, which under Montini's leadership became the strategic point and driving force behind an unparalleled growth in the construction of new churches in Italy, to the point of being described as 'the Archbishop's workshop'.
The number of churches presented in the journals of this twenty-years span is remarkable, roughly 200 buildings. The picture that emerges is as varied as ever because each magazine chooses what to publish and how to present it; from the whole, the differences, the stances and the editorial lines emerge strongly; it’s a mosaic that reflects the liveliness of theoretical and practical thought in the society of the time
A Banned Book and two Articles. The Individual and the Collective at Skidmore, Owings & Merrill (1955–1959)
No full textA 1955 pot-boiler novel, Edwin Gilbert’s Native Stone described Skidmore, Owings & Merrill’s New York office and its lead architect Gordon Bunshaft in unflattering terms: domineering, dishonest, a womanizer. SOM threatened a lawsuit to suppress Gilbert’s book and the book was withdrawn. Yet the issues raised in the book, most notably the relationship between the individual and collective continued to resonate leading to two significant articles about the firm. In the first, published in Fortune magazine (1958) entitled “The Architects from ‘Skid’s Row’,” the firm attempted to paint a picture of a happy collective. Its goal was to provide a healthy counter-narrative to the novel. Happy employees given a chance to express themselves within the context of the group were at the center of the story. A year later (1959) Gordon Bunshaft sponsored his own self-aggrandizing narrative in Newsweek striking back at the myth of the collectivity. There he claimed that he was the firm’s leader and the others worked for him.
The issues raised in this sequence of novel and two articles echoes important issues raised by William H. Whyte in his best-selling study of corporate America, The Organization Man (1956). Whyte, describes the tension between the collective and the individual in corporate America fearing that the rise of a group conformity would stifle the innovation and originality that originally gave rise to the corporation itself.  
Between Liturgical Reform and Social Commitment: a Historiographic Profile of Policies for the Ecclesiastical Infrastructure of Italian Cities in the Post-War Period
No full textThe essay explores the territorial policies implemented by ecclesiastical institutions in post-World War II Italy and in the season around the turn of the Second Vatican Council. Recent historiography on some methodological issues is reviewed, such as the definition of the actors engaged in ecclesiastical planning and the related working tools, and the identification of documentary sources that bear witness to the links between ecclesial scenarios and architectural imaginaries. In conclusion, a map of open questions and possible insights is drawn
Weaving Archives. Riusare, reinventare e riprogettare i dati tessili
No full textWith the spread of new technologies capable of shaping phygital spaces, where physical and digital reality intersect, great attention has been paid to business archives, their design, digitisation and reactivation. There are many relevant cases on the digitisation and reactivation of historical fashion archives, however, there are fewer experiments concerning textile archives, despite the crucial importance of the textile sector, particularly in Italy. The contribution analyzes the case study Prato Phygital, a project concluded in 2023 that saw the collaboration of universities, public institutions, museums and enterprises engaged in the elaboration of transmedia digital content from the materials of the business archives of the textile company Marini and the archives of the Museo del Tessuto in Prato. The project envisaged three main phases of implementation: (1) the elaboration of a digitisation procedure which, through the creation of a digital twin, would make it possible to reconstruct the fundamental characteristics of the selected textile materials, so as to convey their qualities on a digital support; (2) the use of the models obtained for the design of transmedia content; (3) the adaptation of this content to the development of audiovisual products, such as short films, films and animation, aimed at textile education. The textile archive thus becomes a generator of data, which is transformed into a new material for fashion.Con il diffondersi di nuove tecnologie capaci di dare forma a spazi phygital, dove realtà fisica e realtà digitale si intersecano, grande attenzione è stata rivolta agli archivi di impresa, alla loro progettazione, digitalizzazione e riattivazione. Molti sono i casi rilevanti sulla digitalizzazione e sull'attivazione degli archivi storici di moda, tuttavia, minori sono le sperimentazioni riguardanti gli archivi tessili, nonostante l’importanza cruciale rivestita dall’ambito tessile, in particolare in Italia.Il contributo analizza il caso studio Prato Phygital, un progetto concluso nel 2023 che ha visto la collaborazione di università, istituzioni pubbliche, musei e imprese impegnati nella elaborazione di contenuti digitali transmediali a partire dai materiali dell’archivio d’impresa dell’azienda tessile Marini e dell’archivio del Museo del tessuto di Prato. Il progetto ha previsto tre principali fasi di realizzazione: (1) l’elaborazione di una procedura di digitalizzazione che attraverso la creazione di un digital twin permettesse di ricostruire le caratteristiche fondamentali dei materiali tessili selezionati, in modo da veicolarne le qualità su supporto digitale; (2) l’impiego dei modelli ottenuti per la progettazione di contenuti transmediali; (3) l’adattamento di tali contenuti allo sviluppo di prodotti audiovisivi, come ad esempio cortometraggi, film e animazione, finalizzati alla formazione in campo tessile.L’archivio tessile si trasforma dunque in un generatore di dati, che si trasformano in un nuovo materiale per la moda
