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This essay aims to focus on the specific features —both historical and constitutional— of three European microstates: the Principality of Andorra, the Principality of Monaco and the Republic of San Marino. It tackles this subject under a Comparative Legal approach, insofar as they fit into the standards of European democratic and social Constitutionalism, in view of their upcoming EU Association Agreement (on which the European Parliament adopted its Recommendations, February 2019). Its joint undertaking lies on four considerations. Firstly, they are all European States; and yet, hardly ever seen as such by the European Scholarly writings, not even by their closest neighbouring partners. Secondly, it is interesting to highlight their common features (European legal culture, small dimension, legal and political heritage that have proved resilient to upheavals all around), while singling out their uniqueness, leading to conclude that each of them is one of a kind their own way. Thirdly, all three microstates are included in a currently ongoing negotiating process, aimed to tighten their links with the EU acquis by means of a future EU Association Agreement (which is not the case of Liechtenstein, nor the Vatican City). As to this procedure, the European Parliament shall have its final say on the outcome and its entry into force (art.218 TFEU). And fourth: getting to know better these three microstates can also compensate a persisting lacuna, which is meaningful, at the light of intense crossborder links, with Spain (case of Andorra), France and Italy (case of Monaco), and Italy (case of its enclaved Republic of San Marino). ; Este artículo acomete una aproximación a las especificidades histórico-constitucionales de tres microestados europeos: Principado de Andorra, Principado de Mónaco y República de San Marino. La aborda desde el Derecho comparado y desde su común encuadramiento en las categorías del constitucionalismo europeo democrático y social, pero también a la vista de su futuro Acuerdo de Asociación con la ...

On 26 April 2024, the European Commission put forward a proposal for the Council to conclude the Association Agreement (AA) between the European Union and Andorra and San Marino. The AA with Andorra and San Marino goes another step further and introduces in an unprecedented manner the supervision and jurisdiction of the European Commission and the Court of Justice (CJEU) in the context of an association agreement. Accordingly, the Union may now have fully exhausted its association competence when it comes to the depth of integration it may offer third countries.

«I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: da queste parole del Commissario Europeo Algirdas Šemeta trae ispirazione tale ricerca che ha l'obiettivo di ripercorrere, in primo luogo, le ragioni che hanno portato alla creazione di una imposta comunitaria plurifase sui consumi, ed in secondo luogo, i motivi per cui oggi è necessario un ripensamento sul tema. Le spinte ammodernatrici provengono anche dagli stessi organismi europei, che sono impegnati da anni in discussioni con gli Stati membri per arrivare alla definizione di una normativa che riesca a disegnare un sistema snello ed efficiente. Il primo importante passo in tale direzione è stato effettuato dalla stessa Commissione europea nel 2010 con l'elaborazione del Libro Verde sul futuro dell'IVA, in cui vengono evidenziati i profili critici del sistema e le possibili proposte di riforma. L'obiettivo di dare origine ad un EU VAT SYSTEM in grado di rendere la tassazione più semplice, efficace, neutrale ed anti frode. In questo lavoro si intendono sottolineare i principali elementi critici della normativa IVA comunitaria, ideando anche le modifiche che potrebbero migliorarli, al fine di creare un'ipotesi normativa capace di essere un modello ispiratore per la modifica del sistema di imposizione indiretta esistente nella Repubblica di San Marino che ad oggi si trova a doversi confrontare con una imposta monofase alle importazioni anch'essa, come l'IVA, oramai in crisi. ; «I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: these words of the EU Commissioner for Taxation and Customs Union Algirdas Šemeta inspired this research that aims to examine, first, the reasons that led to the creation of a common multi-phase tax on consumption, and secondly, why today we need to rethink this issue. Pressures to modernize come even by European organizations, who are engaged for years in discussions to reach the definition of a legislation that is able to draw an efficient tax system. The first important step in this direction was made by the European Commission itself in 2010 with the drafting of the Green Paper on the future of VAT, which highlights the critical profiles of the system and possible reform proposals. The objective is to adopt an EU VAT SYSTEM able to make taxation more simple, effective, neutral and anti-fraud. In this research the aim is to highlight the main critical aspects of the Community VAT rules, highlighting also changes that could improve them in order to create a legislation capable of being a model for changing the existing system of indirect taxation in the Republic of San Marino that today is faced with a single-phase tax on imports that is, like VAT, now in crisis.