A recognition of the duties of solidarity in constitutional provisions necessarily starts from Article 2 of the Constitution, in which solidarity is solemnly affirmed and recognised as a fundamental constitutional legal principle. Solidarity is realised as the source of non-derogable duties, including the tax duty. The construction of the tax relationship is no longer the purely atomistic one of the qualification of the reciprocal positions of the state (tax sovereignty) and the taxpayer (subject of abstention claims), but becomes the construction of the (tax) system in which the burdens arising from the common interest are distributed among all members of the community. Such a systematic dimension of solidarity, which is the one found in the Italian Constitution, is challenged in the context of European integration. And, in any case, as many have observed, the EU lacks a solidaristic set-up that characterises it in terms even comparable to those of the Italian constitutional system and in any case such as to authorise a systematic construction of European solidarity. The criticism of the current set-up must be followed by a proposal, which could be centred on a truly European tax.
University of Bergamo, Italy - ORCID: 0000-0002-1836-6137
Titolo del capitolo
Solidarietà e politiche sociali tra Costituzione e Unione europea
Autori
Barbara Pezzini
Lingua
Italian
DOI
10.36253/978-88-5518-591-2.04
Opera sottoposta a peer review
Anno di pubblicazione
2022
Copyright
© 2022 Author(s)
Licenza d'uso
Licenza dei metadati
Titolo del libro
Pago, dunque sono (cittadino europeo)
Sottotitolo del libro
Il futuro dell’UE tra responsabilità fiscale, solidarietà e nuova cittadinanza europea
Curatori
Mauro Campus, Stefano Dorigo, Veronica Federico, Nicole Lazzerini
Opera sottoposta a peer review
Numero di pagine
196
Anno di pubblicazione
2022
Copyright
© 2022 Author(s)
Licenza d'uso
Licenza dei metadati
Editore
Firenze University Press
DOI
10.36253/978-88-5518-591-2
ISBN Print
978-88-5518-590-5
eISBN (pdf)
978-88-5518-591-2
eISBN (epub)
978-88-5518-592-9
eISBN (xml)
978-88-5518-593-6
Collana
Studi e saggi
ISSN della collana
2704-6478
e-ISSN della collana
2704-5919