3,248 research outputs found
Giuseppe Pompella, Eschilo. I Persiani. Testo critico, introduzione e commento
No full textMund-Dopchie Monique. Giuseppe Pompella, Eschilo. I Persiani. Testo critico, introduzione e commento. In: L'antiquité classique, Tome 45, fasc. 1, 1976. pp. 231-232
77. Eschilo, I Persiani, Testo critico, introduzione e commento di Giuseppe Pompella
No full textBompaire Jacques. 77. Eschilo, I Persiani, Testo critico, introduzione e commento di Giuseppe Pompella. In: Revue des Études Grecques, tome 90, fascicule 430-431, Juillet-décembre 1977. p. 497
Trattato di Lisbona e sistemi fiscali
No full textTHE ARTICLE ANALYZES THE IMPACT OF THE LISBON TREATY ON INTERNAL TAX SYSTEM
The EU blacklist: a step forward but still much to do
No full textIn 2016 the EU decided to adopt an EU blacklist of non-cooperative third country jurisdictions with the view of establishing a common approach of EU Member States in this area. This constitutes a first and positive step towards a deeper coordination of EU tax systems in the highly-sensitive area of identification of tax havens. However, further coordination through an institutionalized tax coordination process seems to be desirable, also in order to increase the transparency of the negotiating process between EU institutions and non-cooperative jurisdictions. A further step in the EU tax coordination process should regard tax competition measures having a general scope of application adopted by EU Member States: some arguments in order to contrast these regimes could be derived from international provisions adopted at UN level and, more specifically, from Art. 2, para. 1 of the International Covenant on Economic, Social and Cultural Rights
La giurisprudenza della Corte europea dei diritti dell’uomo in materia tributaria: i casi Editions Périscope, Hentrich, Buffalo e Cabinet Diot/Gras Savoye
No full textThe present work analyzes the implications of a few judgments issued by the European Court of Human Rights in respect to tax law. The first part of the work focuses on the current relationships between the European Convention on Human Rights and the domestic law system, taking into account the recent case law of the Italian Constitutional Court which stated the relevance of the European Convention on Human Rights provisions as valid parameter for the legitimacy of domestic provisions from a constitutional point of view. On the basis of such a relevant development of the Constitutional Court case law, the following paragraphs focus on the potential implications of the Editions Périscope, Hentrich, Buffalo and Cabinet Diot/Gras Savoye judgments. In respect of the Editions Périscope case, it could imply the applicability of fair trial principles to all the judicial proceedings involving tax holidays, so opening room for the applicability of such fair trial principles also in respect of the tax law area. The Hentrich case can well support the application of the principle of proportionality, especially in the critical area of tax collection. The principles affirmed in the Buffalo and Cabinet Diot/Gras Savoye judgments may be relevant in the area of tax reimbursement and, specifically, can support the reimbursement request for costs incurred for bank guarantees and the appeal against acts suspending tax refunds
Riflessioni a margine di alcune recenti novità in tema di esecuzione forzata tributaria
No full textPersona, economia digitale e Fisco: alcuni spunti di riflessione
No full textIl lavoro esamina il tema “Persona, economia digitale e Fisco” sotto tre profili: (i) la possibile interferenza tra forme di imposizione indiretta del fenomeno internet ed il diritto all’accesso ad internet; (ii) la rilevanza del diritto alla riservatezza rispetto al dovere di contribuzione espresso dal principio di capacità contributiva di cui all’art. 53 Cost., quale fondamento del nostro sistema fiscale; (iii) la possibilità di attribuire un valore “sociale” ai dati personali dei singoli, nel senso che l’attività “predatoria” posta in essere dai big player di internet possa giustificare un dovere contributivo di questi ultimi nei confronti dello Stato cui “appartengono” i titolari dei dati personali
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