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La tesi di ricerca analizza uno dei problemi più rilevanti: l'elusione fiscale sulla fiscalità diretta effettuata a livello europeo, tra l'uso abusivo delle libertà europee. Il punto di partenza è lo stato della legislazione fiscale nell'Unione Europea come conseguenza della difficoltà di raggiungere una vera e propria armonizzazione giuridica come risultato del cosiddetto veto fiscale. L'origine del cosiddetto ostacolo è la mancanza di un interesse fiscale comune tra gli Stati membri. La politica fiscale è un'area strategica per tutti gli Stati, quindi è impossibile legiferare accontentando tutti. Questa situazione costituisce un ostacolo al processo di integrazione giuridica ed economica e allo sviluppo del Mercato Interno, è per questo motivo che la Corte di giustizia europea, attuando in qualità di uno dei principali attori in quello che viene chiamata l'armonizzazione negativa e in pro di tale integrazione regionale, è valutato quelle libertà verso una interpretazione protezionista. Questa interpretazione protezionista è quella impiegata dagli operatori economici come strumento abusivo verso il quale eludere il complimento della norma fiscale nazionale. In questa situazione e con il fine di ottenere un sistema fiscale giusto, vero ed efficace, considerammo che il modo migliore per affrontare queste pratiche non è altro che attraverso l'uso della dottrina sul divieto del abuso del diritto europeo elaborata dalla Corte di giustizia, permettendo agli Stati membri di legiferare disposizioni che limitino l'esercizio delle libertà europee. Il problema dell'impiego della riferita teoria come strumento anti-elusivo si trova nella natura giuridica di essa. Questa è stata qualificata come principio interpretativo e non come un principio generale del Diritto Europeo, quindi se vogliamo utilizzarla come strumento anti-abuso bisognerà essere codificata negli Ordinamenti nazionali sotto forma di clausola generale anti-abuso mediante cui consentire all'autorità tributaria corrispondente ad agire di conseguenza. Codificazione che dovrà essere conforme al Diritto Europeo. ; This thesis examines one of the most important problems in the tax arena: tax avoidance on direct taxation at European level, through the abuse of fundamental freedoms. The starting point is the state of tax law in the European Union as a consequence of the difficulty of reaching a real legal harmonization in this area as a result of the so-called veto. The origin of this obstacle is the lack of a common fiscal interest between Member States. Fiscal policy is a strategic area for all States, so it is impossible to legislate pleasing everyone. This remains an obstacle to the legal and economic integration process and development of the Internal Market. For this reason, the European Court of Justice, as a major player in what is called negative harmonization, has estimated those freedoms through a protectionist interpretation. This protectionist interpretation is that one used by taxpayers as an abusive instrument to elude the compliment of national tax regulations. In this situation and with the aim of obtaining a fair, real and effective tax system, we considered that the best way to deal with these practices is through the use of the doctrine on the prohibition of the abuse of European law adopted by the Court of Justice, allowing Member States to legislate provisions which restrict the exercise of the European freedom. The problem of the use of that theory is its legal nature. It was qualified as a principle of interpretation and not as a general principle of European law, so if we want to use it as anti-abuse provision, it must be codified in the national legal systems as a general anti-abuse rule according to the requirements established by the European Court in the aforementioned doctrine.

In advanced capitalism, science & technology are at the forefront of production. Nevertheless, traditional forms of reasoning (eg, fuzzy logic), or what Marx called 'general intellect,' far from being simply subordinated, are being fundamentally reconstituted in line with post-Fordist thinking. The departure from Marx's view of science is due to the synergy between traditional scientific reasoning on the one hand, &, on the other hand, forms of knowledge production which are diffuse, social, commercial & co-operative. This latter form of knowledge production sustains the circulation of goods in the market. We need to point out that this is not uniformly 'high tech'; it is more like a heterogenous, neo- or post-Fordist mixture of applied, commercialized science, on the one hand, & insecure conditions of employment on the other. Barcelona's 'City of Knowledge' ('ciutat de coneixment') project, which is supposed to involve, & be supported by, 'citizens,' claims to embody these conceptions through a number of initiatives (22@, Parc de Reserca Biomedica, Campus Mediterrani de Castelldefels....). Nevertheless, megalomaniac enthusiasm aside, the upshot of this messy project has been a city & metropolitan area configured as a 'living factory', a banana state with more or less complex technology, & a profusion of salaried executives.

GECEM Project (ERC-Starting Grant), ref. 679371, under the European Union's Horizon 2020 Research and Innovation Programme, www.gecem.eu. ; www.gecem.eu ; https://www.gecem.eu/publications/index.html ; This paper introduces an innovative method applied to global (economic) history using the tools of digital humanities through the design and development of the GECEM Project Database (www.gecem.eu; www.gecemdatabase.eu). This novel database goes beyond the static Excel files frequently used by conventional scholarship in early modern history studies to mine new historical data through a bottom-up process and analyse the global circulation of goods, consumer behaviour, and trade networks in early modern China and Europe. Macau and Marseille, as strategic entrepôts for the redistribution of goods, serve as the main case study. This research is framed within a polycentric approach to analyse the connectivity of south Chinese and European markets with trade zones of Spain, France, South America, and the Pacific. ; GECEM Project (ERC-Starting Grant), ref. 679371, Horizon 2020, project hosted at UPO

AbstractWe reanalyze previously published data on 309 MZ and 333 DZ twin pairs aged 25 to 74 years from the MIDUS survey, a nationally representative archived sample, to examine how much of the genetic covariance between a general factor of personality (GFP), a lower-order life history factor, and a general physical and mental health factor, is of the nonadditive variety. We found nonadditive genetic effects (D) could not be ruled out as a contributor to the shared variance of these three latent factors to a Super-K Life History factor. We suggest these genetic correlations support the view that a slow (K-selected) life history strategy, good health, and the GFP coevolved and are mutually coadapted through directional selection.

This book offers new insights into the history of right-wing extremism and violence in Europe, East and West, from 1900 until the present day. It is the first book to take such a broad historical approach to the topic. The book explores the transnational dimension of right-wing terrorism; networks of right-wing extremists across borders, including in exile; the trading of arms; the connection between right-wing terrorism and other forms of far-right political violence; as well as the role of supportive elements among fellow travelers, the state security apparatus, and political elites. It also examines various forms of organizational and ideological interconnectedness and what inspires right-wing terrorism. In addition to several empirical chapters on prewar extreme-right political violence, the book features extensive coverage of postwar right-wing terrorism including the recent resurgence in attacks.

This article discusses the regular general election hold in Bosnia and Herzegovina (02.10.2022), the course of their electioneering, and the voting results. The analysis reveals the same main actors flashed on the political scene, the same principle collisions repeated, and even the methods of winning victory with the help of nationalist rhetoric remaining unchanged. However, the realignment of political forces has led to a new formula of power both in the Federation of Bosnia and Herzegovina and at the national level. The loser was the leading Islamist-nationalist Party of Democratic Action of the Bosniaks, which already bored its Western patrons with its destructive activity. Keeping up with these developments, an assessment of the prospects of the coalition government of Bosnia and Herzegovina formed by 21 political actors is suggested. Among them are the Croatian Democratic Union and the parties blocking with it, the Alliance of Independent Social Democrats with their partners from Republika Srpska and also eight secular Bosnian parties. A significant factor in maintaining the cabinet cohesion is the need to demonstrate to the EU its «cooperation», a sine qua non for Western support and funding. The Federation theoretically could face problems with the losers being able to block the process of authorities formation. However, according to the common understanding, Christian Schmidt, the High Representative of the international community in the country, will not allow this. It can be assumed that under the current international climate (when the Russian Federation is absorbed by the conflict in Ukraine, and Serbia is barely able to withstand Western pressure and the aggravation of the situation in Kosovo), even the allegedly pro-Russian President of the Republika Srpska, Milorad Dodik will be forced to take into account new political realities. If Brussels and Washington are smart enough to not push the Serbs «to the limit», the new Bosnia and Herzegovina government will finally have a chance to get down to business and do something useful for their citizens.

"In the eighteenth and nineteenth centuries, as German Jews struggled for legal emancipation and social acceptance, they also embarked on a program of cultural renewal, two key dimensions of which were distancing themselves from their fellow Ashkenazim in Poland and giving a special place to the Sephardim of medieval Spain. Where they saw Ashkenazic Jewry as insular and backward, a result of Christian persecution, they depicted the Sephardim as worldly, morally and intellectually superior, and beautiful, products of the tolerant Muslim environment in which they lived. In this elegantly written book, John Efron looks in depth at the special allure Sephardic aesthetics held for German Jewry.Efron examines how German Jews idealized the sound of Sephardic Hebrew and the Sephardim's physical and moral beauty, and shows how the allure of the Sephardic found expression in neo-Moorish synagogue architecture, historical novels, and romanticized depictions of Sephardic history. He argues that the shapers of German-Jewish culture imagined medieval Iberian Jewry as an exemplary Jewish community, bound by tradition yet fully at home in the dominant culture of Muslim Spain. Efron argues that the myth of Sephardic superiority was actually an expression of withering self-critique by German Jews who, by seeking to transform Ashkenazic culture and win the acceptance of German society, hoped to enter their own golden age.Stimulating and provocative, this book demonstrates how the goal of this aesthetic self-refashioning was not assimilation but rather the creation of a new form of German-Jewish identity inspired by Sephardic beauty"