Suchergebnisse

Since 2015, the European Union (EU) has launched an Action Plan for the circular economy with the aim of promoting the transition to a sustainable economy. In March 2019 a report by the European Commission led by Jean-Claude Juncker drew up a balance of the Action Plan, thus reaching an initial evaluation and in the following December the European Commission chaired by Ursula von der Leyen presented the Green European New Deal, a strategy to "improve people's wellbeing" and make the EU climate neutral (zero emissions) by 2050, approved in January 2020 by the European Parliament (EP). Many are the paths taken and the unknowns as well, in addition to the inconsistencies of the EU and especially of its member countries; in this regard, it is all the more necessary to resume the construction of a Europe as a democratic federation in order to make the EU's own action and all the actors involved in this epochal challenge (States, local authorities, economic-financial world, organizations social, citizens). In fact, the circular economy is part of an eco-sustainable future project that transversally affects all the world society and through which Europe can regenerate itself as a civil power, restructuring itself as an ecological federation at the service of peace, well-being and care for common home. By implementing the vision of integral ecology of the encyclical "Laudato si", also released in 2015, recovering the value of human ecology and rejecting the culture of waste (with many ethical, social, cultural, economic, political ramifications), the circular economy can constitute a fundamental step towards a society of coexistence and inclusion, the result of environmental education and ecological conversion and to achieve the objectives of the United Nations 2030 Agenda.

Il coordinamento tra sistemi impositivi è una questione originaria e tipica del diritto comunitario. La tesi ne esplora le conseguenze sotto più aspetti. ; Income tax systems' co-ordination is a relatively recent issue in the globalizing economy. In fact, a tendence to tax co-ordination begins, essentially, with the EU Law. Since 2006, European Institutions feel the urgence to solve problem of double imposition and non imposition phenomena left unsolved by the member states themselves, or by means of Double Taxation Conventions (DTCs). The tax co-ordination envisages means to do so. The theme is firstly envisaged by the unilateral and bilateral perspective, underlining the deficiencies of sovereignity methods in fronting the economies' integration problems. The theme is then pointed out by the perspective of EU Law. At a first level, by considering tax systems co-ordination methods envisaged by the Directives in matter of group-taxation. Then, monitoring the outgoing of co-ordination considered by three EU Communications dated 19 December 2006 (respectively targeted to the general problem of tax co-ordination, to the co-ordination between member states upon exit taxation, to the co-ordination upon consideraton of intra-EU losses). The issue is also considered by the point of view of the European Court of Justice. In this perspective, it's relevant to estabilish whether the ECJ has the power to compel the member states to structure each other their income tax systems, based on the application of the EU freedoms, with a view – in particular – to exit taxation policies, to intra-EU losses: a theme strictly linked to the view that is optioned out for the interpretation of EU non-discrimination clause (an overall approach facing the opposite per-country approach).

Surveillance, understood as the collection of information about populations for supervision purposes, is a critical technique of social control. As such, it can reveal important features of the power that exercises it. The article analyses two contemporary surveillance measures in Europe: the Schengen Information System and the Directive 2006/24/EC on data retention. The analysis aims to identify the structural characteristics of the changing power of the European Union and the role security plays in it. The main thesis is that security is a key element of the legitimacy claim of the expanding power of the European Union.

The article examines the relationship between the constitutional category of "political responsibility" and democracy within the European integration process. The author explains how the current weakness, inherent in the Treaties, risks jeopardizing the future of the unity. Continuing to entrust the governance of the integration process to the primacy of the economy (and to technocratic decisions) risks making the EU an irresponsible order and a system without democracy.

Lo scopo di questa ricerca è stato quello di offrire una visione sistematica per lo studio del fenomeno della concorrenza fiscale nel quadro dell'UE. In questo modo, dopo approfondire nel concetto, gli effetti e le teorie economiche che sviluppano la concorrenza fiscale, abbiamo analizzato le condizioni generali di svolgimento della concorrenza fiscale nell'UE, con particolare attenzione alla pratica dell'arbitrio fiscale per privati ed imprese. Questo schema lo abbiamo successivamente trasferito a due campi che finora avevano ricevuto poca attenzione dottrinale: l'imposizione indiretta (IVA e accise) e la tassazione delle persone fisiche. Infine, abbiamo aggiornato lo studio dei due strumenti tradizionali di lotta contro la concorrenza fiscale dannosa: il Codice di condotta in materia di tassazione delle imprese e il regime degli aiuti di Stato. Le sfide dell'Unione europea ci impongono di prendere una visione critica che abbiamo cercato di estendere a tutto il nostro lavoro. ; The objective of this research has been to offer a systematic vision for the study of the tax competition phenomena within the EU. In this way, after deepening in the concept, the effects and the economic theories that have studied tax competition, we have a developed a scheme of the general conditions for its development, with special attention to the concept of tax arbitrage. This scheme have subsequently used to study two fields that up to now had received little attention from the doctrine: the indirect taxation (VAT and excise duties) and the taxation of individuals. Finally, we have updated the analysis of the two instruments which traditionally monopolized the studies in this field: the Code of Conduct for business taxation and the State aid regime. The challenges and difficulties that the EU faces has pushed ourselves into a critical view that we have tried to extend to all our work.

For an efficient communication and that law can be better understood and actuated correctly, it is essential that law and every normative font have been well written. It's necessary good rules, where can be possible to know the impact of law in citizens and enterprises. To write law, in effect, consists in beginning a process of legislative learning, where juridical communication can be clarify and can be specific in order to create shout-court circuits in a manner that instruments and objectives of the public action can be related in an rationale form and cultural accepted. The main instruments used by European governments to project norms of good quality are: the analysis of the impact regulation (AIR), consultation in the Air context, simplification, frequently supported by impact analysis, to access to the regulation and expost valuation of the regulators institutes and of the specific instruments. (VIR o AIR ex post). The attention to a better quality of legislation has assumed by time global dimensions: far away of been and affair of the internal regulation national systems, it has the motivation of specific initiatives of international organizations such as OCSE, FMI, WTO, inside of the political, institutional,international and communitarian debate. In the European space, particularly, the first step of this critical rethinking process of communitarian law-making has been the ratification of Maastricht Treaty and, in particular, The EdinburghEuropean Council of 1992. In 2002, after a process of experiences in matter of impact valuation, the UE has been initiated, inside of the action program of legislation's improvement, a process of impact valuation to all main legislative initiatives'. The introduction of this procedure has signed, in the European space, an important cultural change in the Commission, been and integral part of the work and of the decisional process of this institution, capable to modify the way of elaborate politics, and, specially, to improve the communitarian law process. ; Para una comunicación eficaz y para que el derecho pueda ser mejor comprendido y actuado correctamente, es esencial que la ley y cualquier fuente normativa estén bien escritas. Se necesitan buenas reglas, donde se conozca el impacto sobre los ciudadanos y las empresas. Escribir el derecho, en efecto, significa dar lugar a un verdadero procedimiento de aprendizaje legislativo en el cual la comunicación jurídica se aclare y se especifique como capacidad de dar vida a un "cortocircuito" en el cual los medios y los fines de la acción pública sean relacionados entre si de manera razonable y culturalmente aceptable. Los principales instrumentos utilizados por los diversos gobiernos europeos para poder proyectar normas de buena cualidad son: el análisis de impacto de la regulación (AIR), consultación, típicamente si no exclusivamente en el contexto de la AIR, simplificación, frecuentemente sostenida por una análisis de impacto, acceso a la regulación y valoración expost de los institutos reguladores y de los instrumentos específicos. (VIR o AIR ex post). La atención hacia una mejor calidad de la legislación ha asumido desde tiempos dimensiones globales: lejos de quedar confinada al interior de los sistemas de regulación nacional, tiene esa, la motivación de iniciativas específicas de organizaciones internacionales cuales la OCSE, el FMI, el WTO, dentro del debate político, institucional internacional y comunitario. En ámbito europeo, la primera etapa de tal repensamiento crítico en torno al law-making comunitario ha sido la ratificación del Tratado di Maastricht y, en particular, el Consejo Europeo de Edimburgo del 1992. En el 2002, después de un proceso de experiencias en materia de valoración de impacto, la UE se ha dotado, en el ámbito del programa de acción sobre el mejoramiento de la regulación, de un procedimiento de valoración de impacto para todas las principales iniciativas legislativas. La introducción de un tal procedimiento ha signado, en ámbito europeo, un importante cambio cultural al interno de la Comisión, formando parte integrante de la praxis de trabajo y del proceso decisional de esta institución, en grado de modificar el modo de elaborar las políticas, y sobre todo, de mejorar la elaboración de la normativa comunitaria. ; Affinché vi sia una comunicazione efficace ed effettiva ed il diritto possa essere meglio capito ed attuato correttamente e in modo efficiente è, preliminarmente, essenziale che la legge ed ogni fonte normativa sia "ben scritta". Servono, dunque, buone regole intese non solo come leggi "scritte bene", ma come leggi più consapevoli del proprio impatto su cittadini e imprese. Scrivere il diritto significa, infatti, anche dar luogo ad un vero e proprio procedimento di apprendimento legislativo nel quale la comunicazione giuridica si chiarisce e si specifica come capacità di dar vita ad un "cortocircuito" in cui i mezzi e i fini dell'azione pubblica siano collegati in maniera ragionata e culturalmente accettabile. È necessario, pertanto, porreattenzione sui principali strumenti utilizzati dai diversi governi per poter concretamente progettare norme di buona qualità: analisi di impatto della regolazione (AIR); consultazione, tipicamente, se non esclusivamente nel contesto dell'AIR; semplificazione, spesso supportata da un'analisi di impatto; accesso alla regolazione; valutazione ex post degli istituti regolatori e degli specifici strumenti (VIR o AIR ex post) L'attenzione verso una 'migliore' qualità della normazione ha, del resto, assunto da tempo dimensioni globali: ben lontana dal restare confinata all'interno dei sistemi di regolazione nazionali essa ha, infatti, anche sotto la spinta di specifiche iniziative di organizzazioni internazionali quali l'OCSE, il FMI, il WTO, investito il dibattito politico e istituzionale internazionale e comunitario. In ambito europeo, in particolare, la prima tappa di un tale ripensamento critico intorno al law-making comunitario è stato il processo di ratifica del Trattato di Maastricht e, in particolare, il Consiglio europeo di Edimburgo del 1992. Nel 2002, dopo un processo di diverse esperienze in materia di valutazione di impatto, la UE si è dotata, nell'ambito del programma di azione sul migloramento della regolazione, di una procedura di valutazione di impatto delle principali iniziative legislative. L'introduzione di una tale procedura ha segnato, in ambito europeo, un importante cambiamento culturale all'interno della Commissione, diventando parte integrante della prassi di lavoro e del processo decisionale di questa istituzione, in grado di modificarne il modo di elaborare le politiche e, soprattutto, di migliorare l'elaborazione della normativa comunitaria.