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Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea

  • Gianluigi Bizioli

The topic of tax solidarity in the Union legal system is addressed along two different lines. On the one hand, we investigate the existence of traces of tax solidarity in the constituent elements of the internal market and in the regulation of free competition, verifying how the tax function contributes to the regulation of the internal market and free competition, no different from the rules applicable to other sectors and mechanisms of the market economy. We then focus on analyzing the issue regarding the rules that inform the Economic and Monetary Union, especially in the era following the post-COVID19 economic crisis and the renewed emphasis on a tax-based own resources system own.

  • Keywords:
  • EU,
  • vertical solidarity,
  • internal market,
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Gianluigi Bizioli

University of Bergamo, Italy - ORCID: 0000-0003-4265-6887

  1. Alpa, Guido. 2022. Solidarietà. Un principio normativo. Bologna: il Mulino.
  2. Douma, Sjoerd, Marres, Otto, Vermeulen, Hein e DenniesWeber, a cura di. 2023. Terra/Wattel. European Tax Law. Alphen aan den Rijn: Wolters and Kluwer.
  3. Barnard, Catherine. 2016, The Substantive Law of the EU. The Four Freedoms. Oxford: Oxford University Press.
  4. Bizioli, Gianluigi. 2022. “Building the EU Tax Sovereignty: Lessons from Federalism”, World tax journal vol. 14 no. 3: 407-433.
  5. Boria, Pietro. 2017. Diritto tributario europeo. Milano: Giuffrè.
  6. Fransoni, Guglielmo. 2007. Profili fiscali della disciplina comunitaria degli aiuti di Stato. Pisa: Pacini.
  7. Galeotti, Serio. 1996. “Il valore della solidarietà.” Diritto e Società, fasc. 1: 1-24.
  8. Gordon, Brady. 2022. The Constitutional Boundaries of European Fiscal Federalism, Cambridge: Cambridge University Press.
  9. Pistone, Pasquale. 2020. Diritto tributario europeo. Torino: Giappichelli.
  10. Quattrocchi, Andrea. 2020. Gli aiuti di Stato nel diritto tributario. Padova: Cedam.
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  • Publication Year: 2024
  • Pages: 105-116

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  • Publication Year: 2024

Chapter Information

Chapter Title

Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea

Authors

Gianluigi Bizioli

Language

Italian

DOI

10.36253/979-12-215-0368-5.11

Peer Reviewed

Publication Year

2024

Copyright Information

© 2024 Author(s)

Content License

CC BY-SA 4.0

Metadata License

CC0 1.0

Bibliographic Information

Book Title

Le dimensioni del principio solidaristico nel terzo millennio

Editors

Laura Castaldi, Federico Lenzerini, Francesco Zini

Peer Reviewed

Number of Pages

200

Publication Year

2024

Copyright Information

© 2024 Author(s)

Content License

CC BY-SA 4.0

Metadata License

CC0 1.0

Publisher Name

Firenze University Press, USiena Press

DOI

10.36253/979-12-215-0368-5

ISBN Print

979-12-215-0367-8

eISBN (pdf)

979-12-215-0368-5

eISBN (epub)

979-12-215-0369-2

Series Title

Quaderni del Dipartimento di Scienze politiche e internazionali

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