Suchergebnisse

Taxation is what the European Union lacks today. EU is an area of rights without duties or, rather, in which duties (including taxation) exist only vis-à-vis the individual member states to which they belong. European citizenship is therefore halved, because it is indistinguishable from national citizenship and does not express solidaristic belonging to a supranational community. The investigation into the Union's own tax is the means to address broader issues related to the being of the European Union and its citizens and having at their core the transnational declination of solidarity. The economic and financial profile - inextricably linked to the tax and its revenue - transcends into the centrality of the uses, i.e. the goods and services that the Union may be able to provide, and the indispensable overcoming of the national particularisms that this implies.

The book collects the contributions of a group of scholars, with different scientific backgrounds, on the issue of the relationship between taxation, solidarity and citizenship within the EU. The common thread linking them is the inescapability of the tax duty in a community of rights and the incompleteness of the European system, which performs important functions of collective interest without claiming any cost for those who use it. What emerges is the need for a genuine EU own tax, which, without the intermediary of the Member States, would burden the users of European public goods, increasing awareness of the social value of the EU, amplifying its solidarity dimension, and outlining a new concept of citizenship. In short, I pay, therefore I am (European citizen).

Corporate human rights due diligence : from the process to the principle / Ludovica Chiussi -- A binding instrument on business and human rights as a source of international obligations for private companies : utopia or reality? / Marco Fasciglione -- International investment treaties as a source of human rights obligations for investors / Giovanni Zarra -- To what extent does international law matter in the field of business and human rights? / Andrea Spagnolo -- The EU Charter of fundamental rights as the source of judicially enforceable obligations to the activity of private companies / Monica Parodi -- Direct and indirect involvement of companies in the development of business and human rights law : insights from practice / Diego Mauri -- Multi-stakeholder initiatives and new models of co-regulation in the field of business and human rights / Enzamaria Tramontana -- The role of corporations as standards setters : the case of business actors involved in the development and deployment of artificial intelligence tools / Elena Carpanelli -- UNGP national action plans and their legal value / Marta Bordignon -- Hardening soft law : the implementation of human rights due diligence requirements in domestic legislations / Chiara Macchi and Claire Bright -- From soft international law on business and human rights to hard EU legislation? / Francesco Luigi Gatta -- Human rights clauses in public procurement : a new tool to promote human rights in (States') business activities? / Edoardo Alberto Rossi -- The unbearable lightness of European security and markets authority's soft law : an Italian perspective / Jacopo Alberti -- Conclusion / Angelica Bonfanti.