Le libertà economiche in internet: competition, net neutrality e copyright
In: Diritto e policy dei nuovi media 4
In: Diritto e policy dei nuovi media 4
Il presente lavoro analizza il regime di tassazione di gruppo delineato dall'articolo 11 della Direttiva IVA. La disposizione, con formulazione scarna, autorizza gli Stati membri dell'UE, in ossequio al principio di diritto europeo "substance over form", a considerare come un unico soggetto passivo le persone stabilite nel territorio dello stesso Stato membro che, pur giuridicamente indipendenti, siano strettamente vincolate fra loro da rapporti finanziari, economici ed organizzativi. Al riconoscimento della soggettività passiva unica dei gruppi consegue quale logico corollario la irrilevanza ai fini IVA degli scambi a titolo oneroso tra i suoi membri. L'effetto illumina l'interesse per il regime delle aggregazioni di imprese con membri che soffrono limitazioni all'esercizio del diritto alla detrazione in funzione delle attività svolte, quali i gruppi bancari ed assicurativi, e consente altresì di prospettare la "soggettività passiva unica" come antidoto contro il costo dell'IVA indetraibile e, quindi, quale strumento di ripristino della neutralità del tributo compromessa dalla previsione di operazioni esenti. L'elaborato definisce, a partire dall'esegesi dell'articolo 11 della Direttiva IVA, il framework regolatorio europeo ed evidenzia gli scollamenti dalla matrice delle implementazioni nazionali; descrive il regime italiano; esamina, in un approccio comparatistico, i sistemi belga e svedese; culmina nella valutazione della conformità dei modelli analizzati ai principi europei del diritto tributario e nella denuncia della loro disomogeneità quale possibile fonte di alterazione della parità concorrenziale tra operatori economici. Si conclude con una riflessione sulla opportunità di un sistema di IVA di gruppo obbligatorio e standardizzato e sulla necessità di un intervento di raccordo tra la previsione del regime del gruppo quale soggetto passivo d'imposta unico e gli istituti del sistema comune dell'imposta sul valore aggiunto tagliati sul modello individuale di soggetto passivo. ; This doctoral thesis analyzes the VAT group option provided in Article 11 of Council Directive 2006/112/EC on the common system of value added tax. The provision, in accordance with the "substance over form" principle, allows Member States to treat as a single taxable person for VAT purposes ("VAT group") persons established within their territory who, while legally independent, are closely bound to one another by financial, economic and organizational links. One of the consequences of treating the members of a VAT group as a single taxable person is that transactions between those members are disregarded for VAT purposes. Thus, VAT grouping neutralizes costs incurred on intra-group transactions. This effect highlights the strong interest of groups with members who suffer restrictions on input tax deduction depending on the activities carried out, such as banking and insurance groups, in using the VAT grouping system. It also allows to envisage the "VAT group" as an antidote to the cost of non-deductible VAT and, therefore, as an instrument for restoring the VAT neutrality compromised by the provision of exemptions. The dissertation defines the European regulatory framework; it sheds light on the friction between national implementations and the european provision; it describes the Italian regime; it examines, in a comparative perspective, the Belgian and Swedish systems; it culminates in the evaluation of the compatibity of the analyzed models with general principles of European union law and in the denunciation of the lack of harmonization as a possible source of tax competition between Member States. It concludes with some reflections on the opportunity of a compulsory and harmonized VAT consolidation system and on the need to link up the VAT grouping provision with the rules of the common system of value added tax that have been designed on the individual model of taxable person.
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In: Jura. Studi. Testi classici
In this paper, I explore some implications of political neutrality both historically and theoretically. While the background of neutrality has to be found in Grotius's and Locke's theories, it is only in contemporary political philosophy that it becomes a coherent deontological principle.
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In: Il politico: rivista italiana di scienze politiche ; rivista quardrimestrale, Band 40, Heft 2, S. 238-263
ISSN: 0032-325X
Summary in English.
Within the liberal theory, the idea of neutrality of the State is a criterion to manage and solve religious or moral conflicts arising in pluralistic contemporary democracy. In this essay I will pursue three main goals: to analyse the internal complexity of the concept of neutrality; to clarify the kind of problems to which the principle of neutrality should be applied; to identify the form of liberalism (political liberalism) whose the principle of neutrality is at the basis. I will also refer to the idea of equal respect as a ground on which such a principle could be defended. ; In certa teoria liberale l'idea di neutralità dello Stato costituisce il criterio per risolvere alcuni conflitti che caratterizzano le società democratiche pluralistiche contemporanee. In questo contributo si perseguiranno tre obiettivi: mettere in luce la complessità interna della nozione di neutralità; chiarire il tipo di problema che il principio di neutralità vuole risolvere; mostrare come il principio di neutralità sia alla base di una certa variante di liberalismo (il liberalismo politico), facendo altresì cenno all'idea di eguale rispetto come fondamento su cui tale principio può essere difeso.
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In: Il politico: rivista italiana di scienze politiche ; rivista quardrimestrale, Band 71, Heft 3, S. 308-317
ISSN: 0032-325X
The Chinese reforms of state bureaucracy carried out during the period of economic modernization have tried to comply with prevailing approach in the international debate on this issue, even if the whole administrative framework of Chinese state keeps founding itself on principles as those of non neutrality of civil service & of subordination to social & political guidelines worked out by ruling Communist party. Some significant steps aimed at increasing the efficiency of bureaucracy were run in eighties & mainly in nineties. Having approved a separate career of state officials(gongwuyuan) & a set of measures which had the effect to streamline & rationalize the functioning of state administration undoubtedly helped China to conform to more advanced standards. Although the management of state cadres' career is still prerogative of party, nevertheless their recruitment based on competitions & intensive training programs have positively affected their quality & "neutrality." Another hard commitment consists actually in standardizing the procedures(guifanhua) in order to reduce the arbitrary interventions of state officials & party representatives. Adapted from the source document.
La libertà intellettuale viene spesso messa in discussione. Le biblioteche possono dare un notevole contributo all'affermazione di questo diritto fondamentale da vari punti di vista: net neutrality, politiche per l'accesso aperto, information literacy e l'educazione all'uso critico dei documenti, fact-checking.
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Not everyone would agree with Norberto Bobbio that Max Weber is a classic in political philosophy. Assuming that the "ethical neutrality" in sociology and economics involves Weber's dismissal of classical philosophical questions concerning the good society and the best form of government, the aim of this paper is to demonstrate that Weber's call for coherence and decency – beyond the distinction of the ethic of conviction (Gesinnungsethik) and the ethic of responsibility (Verantwortungsethik) – is still relevant for political philosophy and philosophers who reflect on the relations between ethics and politics.
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Unlike what happens for the civil administration, in which it conforms exclusively from a reputational perspective, the legal dimension of military ethics has a profile of characterization related, not only to the functions attributed to the Armed Forces, but, more precisely, to the role that they have in the constitutional structure. Military ethics has, in fact, an external declination, based on the neutrality of the military instrument with respect to political dynamics as an institution of guarantee and defense of republican institutions; and an internal, intimate interpretation connected to the organization as a factor of cohesion and functionality of the same in the framework designed by the discipline and by the hierarchical principle. The paper presents an examination of these two variations, highlighting the specialty of the military administration compared to the civil one.
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The well known judgment of the German Constitutional Court in the "Weiss" case has been widely criticized under EU law, mainly because of its being in contrast with a preliminary ruling rendered by the European Court of Justice in 2018. At variance with these criticisms, it is here submitted that such a judgment brings well into focus some institutional ambiguities of the Economic and Monetary Union (EMU); namely, the powers (more and more) exercised by the European Central Bank (ECB) in the field of macroeconomic regulation and control, in spite of (its) not being provided with political legitimacy. Seen in this perspective, the "Karlsruhe" judgment objectively looks as aimed at restoring a more balanced relationship between different institutional EMU actors, in accordance with their different degree of political legitimacy. Finally, both the role so far (i.e., starting from the "whatever it takes") played from the ECB and the respective roles played by the German Constitutional Court and the German Government in closing this affair are construed as symptoms of the current imbalances of the European integration process.
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In the wake of the international political turmoil generated by the protests of'68, a large number of social movements explicitly focused on raising awareness of the role and social function of science in advanced capitalist societies. From a theoretical point of view, such debates have largely focused on the discussion of the non-neutrality of scientific knowledge with respect to its socio-political conditioning. The article aims to present the contribution of Italian physicists to this debate by 1) showing their positioning in the wider sphere of transnational militancy networks 2) highlighting the theoretical specificities and the related querelles that have sprung up within the Italian intellectual field with the Italian Science Wars and 3) bringing out how this politically engaged approach to science has influenced research practices in physics history by encouraging new paths of inquiry.
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Classical Geopolitics is a prime example for discussing the problematic relationship between the objectivity and neutrality of science since, being the last part of the positivist movement, it was deliberately not neutral, although it was still objective. Through a comparison of the two schools of thought of the leading exponents of Geopolitik and Italian geopolitics, Ernesto Massi and Karl Haushofer, it is possible to highlight the autonomous development and coherence of two possible responses through the use of the same interpretive approach. The comparison of the two diverse positions in the geopolitical discipline is finalized to formulate some considerations on the relationship between science and politics during the inter-war period with the goal of proving that geopolitics is a science that, though not politically neutral, remains objective, thereby revealing the limits of positivism. The teachings of classical geopolitics force us to consider the possibility of combining the objectivity of science with political involvement.
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Victim of its own success, the concept of «digital democracy» risks to turn into an obstacle, and not a tool in order to grasp reality. We need to look into another field to better understand what issues today's technologies raise in relation to political freedom, understood as self-determination: the field of Internet governance. There is an interesting debate on how we should handle this new world we have in common that is constituted by the infosphere, starting with the current debates surrounding the reform proposals for the ICANN. The stakes are high (balkanization, loss of neutrality, etc.) but mainstream democratic theory is largely unprepared for the challenge. The paper shows why the debate on the control of critical Internet resources is misleading: the «seats of power» are now elsewhere. In order to move within the private ordering that currently characterizes Internet governance in a way that is respectful of fundamental rights we need to rethink the relationships between social powers.
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