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Chapter Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea

The topic of tax solidarity in the Union legal system is addressed along two different lines. On the one hand, we investigate the existence of traces of tax solidarity in the constituent elements of the internal market and in the regulation of free competition, verifying how the tax function contrib...

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Main Author: BIZIOLI, Gianluigi
Format: Online
Language:Italian
Published: Firenze University Press 2025
Subjects:
EU
vertical solidarity
internal market
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
Online Access:ONIX_20241220_9791221503685_261
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Summary:The topic of tax solidarity in the Union legal system is addressed along two different lines. On the one hand, we investigate the existence of traces of tax solidarity in the constituent elements of the internal market and in the regulation of free competition, verifying how the tax function contributes to the regulation of the internal market and free competition, no different from the rules applicable to other sectors and mechanisms of the market economy. We then focus on analyzing the issue regarding the rules that inform the Economic and Monetary Union, especially in the era following the post-COVID19 economic crisis and the renewed emphasis on a tax-based own resources system own.

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