1,722,871 research outputs found
Rivisitando Vanoni con Forte
No full textThe paper emphasises some of the characteristics of Ezio Vanoni as academic and politician. These traits were revealed in his public life dedicated to transforming his convictions about financial science and tax laws into actions by the government – a reformist government. With particular attention to the 1951 tax reform that traditionally bears his name, we dwell upon some connotations peculiar to his personality: social sensitivity (his respectful attention to the citizen and his/her needs), realism ( from which derive his gradualism and aversion to dogmatic application of reforms), and finally rigorousness (connected with his giving priority to the organisational aspects of tax administration). To illustrate the above connotations we refer particularly to Vanoni’s writings and his political speeches, especially those made during tax reform debates. From the latter can be seen how uncomfortable Vanoni was when he had to counter positions of prejudice based solely on political grounds. He was convinced that every speech in such debates should be based strictly on technical knowledge of the problem involved. From the material analysed, we likewise see the strong pedagogical direction Vanoni gave to a modern tax system, as a structure essential for determining correct relations between social life, the institutions and taxpayer self-determination, in view of “common well-being”. Finally we show that Vanoni’s traits as scholar and tax reformer are those identified with him as a Catholic thinker (particularly in connection with the Camaldoli Code, of which he was one of the writers most involved) and economic planner (specially referring to the ten year development plan which, like the 1951 tax reform, is known by the name Vanoni)
Ezio Vanoni e l'analogia giuridica: note a margine
No full textIl saggio discute in chiave critica le tesi di Ezio Vanoni sull'analogia giuridica in generale e con particolare riguardo all'ambito tributario
Miriam Conti, piano and Gabriele Vanoni, accompanist pianist, October 15, 2016
No full textThis is the concert program of the Miriam Conti, piano and Gabriele Vanoni, accompanist pianist performance on Saturday, October 15, 2016 at 6:00 p.m., at the Concert Hall, 855 Commonwealth Avenue. Works performed were Piano Concerto No. 2 in F minor, Op. 21 by Frederic Chopin and Piano Concerto No. 3 in D minor, Op. 50 by Dmitry Kabalevsky. Digitization for Boston University Concert Programs was supported by the Boston University Humanities Library Endowed Fund
Marie Vanoni
No full textLate 19th CenturyFull portrait of the actress Marie Vanoni, on tobacco card1 photographic print on Tobacco card
New challenges to the separation of powers: the role of constitutional courts
No full textThe papers investigate the current challenge to the separation of power doctrine following the legal theory of an Italian constitutional scholar, Giovanni Bognetti. According to his theory, The Separation of powers is strictly linked with the particular relationship between Liberty and Authority and to the constitutional mutations that affected this relationship over time. In other words, the Separation of power doctrine is not only linked to a particular form of government, but also to the change of the form of State. In this light, we can trace two different models of the separation of power through the history of constitutionalism: the classical model, that is directly linked with the liberal state, and the social model, linked with the social-democratic (or welfare) state. One of the main features of the social model is the rise of two new powers alongside the three classical ones: constitutional courts and public administration.
Starting from this perspective, the paper investigates the empowerment of the constitutional (and supranational) courts current global constitutional age, answering the following question: is the rise of juristocracy affecting the separation of powers doctrine)
Reconciling Power and Freedom: Prof. Bognetti's Separation of Power
No full textPrefazione al libro Dividing Powers edizione inglese del libro la Separazione dei poteri del prof. Giovanni Bognetti.Foreword of Prof. Bognetti's book Separazione dei Poteri (engl. ed. Dividing Powers)
Vanoni Ezio
No full textEzio Vanoni, nativo della Valtellina, era un professore universitario di Scienza delle finanze, che abbracciò la carriera politica al termine della seconda guerra mondiale. Come ministro del Commercio estero nel III Gabinetto De Gasperi (1947) avviò la liberalizzazione verso l'estero dei mercati dei beni e come ministro delle Finanze dal V all'VIII Gabinetto De Gasperi (1948-53) studiò e di seguito attuò la riforma tributari ispirata a criteri di giustizia sociale. Egli era un convinto assertore dell'utilità dell'intervento pubblico, anche nella forma tutta italiana delle partecipazioni statali; si batté ad esempio per riconoscere, con la costituzione dell'ENI (1953), il monopolio statale della rendita mineraria (inclusa ovviamente, quella petrolifera). Nel gennaio 1955, Vanoni presentò lo Schema di sviluppo dell’occupazione e del reddito in Italia nel decennio 1955-1964 al Consiglio dell’OECE, che lo giudicò positivamente; lo Schema aveva come obiettivi quelli di sviluppare l’occupazione e il reddito e di accelerare il processo di industrializzazione italiano, attraverso grandi direttrici a lungo termine, su cui il sistema economico si sarebbe sviluppato liberamente. Vanoni, allievo del socialista Griziotti e vicino al liberale Einaudi, fu ispirato nella sua attività politica e istituzionale da entrambe le culture, guidato dal suo profondo cattolicesimo e dalla sua spiccata sensibilità sociale; era convinto dell’utilità dell’intervento statale e della programmazione, sicuro che il fondamento del sistema produttivo italiano restasse, comunque, l’iniziativa economica privata. È stato osservato come lo Schema di Vanoni ebbe un ruolo “pedagogico”, rivelandosi utile per diffondere nel tessuto culturale italiano una maggiore fiducia nelle prospettive di sviluppo e nell’equità economica e sociale. La politica del governo, nel faticoso tentativo di orientare un’economia in sviluppo, sostenne l’iniziativa privata e favorì l’espansione di quella pubblica, attraverso gli investimenti «di pieno impiego» previsti dallo Schema ma anche grazie ad alcune scelte strutturali, come l’adesione al Fondo monetario internazionale e al Trattato di Roma, istitutivo della CEE, e la creazione della Cassa per il Mezzogiorno e dell’Ente nazionale idrocarburi, nato, nel 1953, per iniziativa dello stesso Vanoni
Mezzanine finance
No full textThe essay explores the structure and legal features of some complex financing transactions called "mezzanine finance", which fall within the area of debt subordination. After having detected the legal character of the various agreements through which a transaction of mezzanine financing is set up, the author focuses on the treatment of such contractual relationships in the event of insolvency of the parties involved therein (junior and senior creditors, commom debtor)
Società a partecipazione pubblica e ricorso al mercato dei capitali
No full textCurrently, a fair number of companies having among their shareholders the Italian State or some other public entities (Publicly Participated Companies – PPCs) issue stock or other financial securities (including bonds) which are traded on some Italian regulated financial markets, namely those run by Borsa Italiana s.p.a. (the Milan Stock Exchange). In 2016, the Italian legislator passed the Unified Code on PPCs (hereinafter: the “Code”), with the purpose of reorganizing and simplifying the existing massive body of laws governing all PPCs. This essay, which reproduces a talk given at a congress held at the University of Palermo on 16-17 December 2023, illustrates and discusses some of the main of company law rules governing such listed PPCs. The Code confirms the option – previously made through the passing of several “ad hoc” acts - for exempting said companies from the application of most of the special rules concerning the organization of PPCs. This is done in the light of the need for listed PPCs to compete on the financial markets with the other “ordinary” listed firms, of their being subject to special rules similar to those provided for by the Code for the other PPCs and of their being subject to the general system of supervision carried out by the Italian financial markets authority (the CONSOB). In this respect, the Author points out that the reasons for the exemption at issue can be actually found only in connection with companies holding listed shares, and criticizes the approach of the Code, according to which, for a certain number of years, all listed PPCs (including those who have issued only listed bonds) will benefit from the above said exemption. The Author then focuses on the main special pieces of legislation other than the Code which govern only PPCs with listed shares. As for this matter, the Author criticizes the fact that Code has not repealed some special rules, which inter alia set a maximum cap to the shares that can be held by the shareholders other than the “public” ones, and that on the whole make any transfer of control of listed CCPs from “public” to “private” shareholders through the ordinary market rules an almost impossible event
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