1,720,996 research outputs found
L’applicazione dell’Iva sulla Tia, tra diritto interno e diritto dell’Unione europea
The contribution deals with the debated issue of the application of the VAT (value added tax) upon the TIA (solid waste tax), in the light of an analysis of the relation between relevant EU and national law
I rapporti tra CEDU e diritto interno nella giurisprudenza della Corte di Cassazione in materia di tassazione delle plusvalenze derivanti da procedimenti espropriativi
The contribution deals with the Italian taxation regime of indemnities for expropriation, in the light of its debated consistency with the fundamental right of property recognized by art. 1 of the First Protocol to the European Convention on Human Rights
Lo spazio di libertà, sicurezza e giustizia alla luce dell'evoluzione in materia di cooperazione amministrativa
La disciplina del Gruppo europeo di cooperazione territoriale (GECT) tra diritto dell’Unione europea, autonomia statutaria e diritto internazionale privato: un tentativo di sintesi
The contribution contains a general overview of the law applicable to several different issues relating to the European Grouping of Territorial Cooperation introduced by Regulation (EC) 1082/2006, taking into account the relations between relevant EU law, national law implementing the above mentioned regulation and the conventions and the statutes approved by the members of each EGTC
La prova del contratto nel Regolamento Roma I e gli incerti confini della regola lex fori regit processum
La disciplina dell’illecito internazionale alla prova dell’evoluzione tecnologica: il cyber espionage
Esclusione dalla gara e principio di proporzionalità: l’incompatibilità con il diritto dell’Unione europea dell’automatismo espulsivo ex art. 80, c. 5, d.lgs. 50/2016
Le fondazioni come operatori economici: la formulazione dell’art. 46, d.lgs. 50/2016 (c.d. codice degli appalti) al vaglio della Corte di Giustizia
The general rule applicable to torts, party autonomy and «specialized» conflict-of-law provisions in the Rome II Regulation
The paper discusses the main provisions of the European Union’s Regulation on tort conflicts (“Rome II”), by analyzing (i) the range of PIL techniques employed by the Regulation and (ii) its inspiring objectives. The need for legal certainty and foreseeability as to the law applicable permeates the whole Regulation and more specifically it motivates (a) the list of the issues which are governed by the lex delicti, as well as (b) the choice – within the general rule – of the connecting criterion based upon the locus damni. On the other hand, the will to «treat individual cases in an appropriate manner» has led to the introduction of exceptions to the general rule in relation to predetermined situations, such as the so called isolated torts, as well as to the provision of a more general and flexible power of the judge to determine the manifestly closer connection (through the escape clause). The establishment – as well as the preservation – of a reasonable balance among the parties has inspired not only the provision of special conflict-of-law rules (recital n. 19), but also the choice of the locus damni as the main connecting criterion (the fairness of such solution for the purposes of reaching a reasonable balance among the parties is extensively analysed in the paper), as well as the provision of peculiar limitations to the choice of the law applicable, in cases where weaker parties are involved. The safeguard of particular material interests deserving a special degree of protection is finally shown, for instance, by art. 7 concerning liability for environmental damage. In the light of the above, the paper underlines that the «system» of conflict-of-law rules laid down by Rome II Regulation appears to be particularly noteworthy in so far as it aims – by means of a remarkable range of solutions and techniques – at promoting several interests and objectives which are not always reciprocally consistent. Nonetheless, the real capacity of the Regulation to achieve such ambitious objectives will only be effectively assessable in the light of its future and broader application by the national courts. Paola Ivaldi is the author of paragraphs 3, 4, 5, 6 and 8
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