Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea
A recognition of the duties of solidarity in constitutional provisions necessarily starts from Article 2 of the Constitution, in which solidarity is solemnly affirmed and recognised as a fundamental constitutional legal principle. Solidarity is realised as the source of non-derogable duties, includi...
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| Format: | Online |
| Langue: | italien |
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Firenze University Press
2022
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| Accès en ligne: | ONIX_20221222_9788855185912_4 |
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| _version_ | 1869517483560402944 |
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| author | Pezzini, Barbara |
| author_browse | Pezzini, Barbara |
| author_facet | Pezzini, Barbara |
| author_sort | Pezzini, Barbara |
| collection | Directory of Open Access Books |
| description | A recognition of the duties of solidarity in constitutional provisions necessarily starts from Article 2 of the Constitution, in which solidarity is solemnly affirmed and recognised as a fundamental constitutional legal principle. Solidarity is realised as the source of non-derogable duties, including the tax duty. The construction of the tax relationship is no longer the purely atomistic one of the qualification of the reciprocal positions of the state (tax sovereignty) and the taxpayer (subject of abstention claims), but becomes the construction of the (tax) system in which the burdens arising from the common interest are distributed among all members of the community. Such a systematic dimension of solidarity, which is the one found in the Italian Constitution, is challenged in the context of European integration. And, in any case, as many have observed, the EU lacks a solidaristic set-up that characterises it in terms even comparable to those of the Italian constitutional system and in any case such as to authorise a systematic construction of European solidarity. The criticism of the current set-up must be followed by a proposal, which could be centred on a truly European tax. |
| format | Online |
| id | doab-20.500.12854ir-95514 |
| institution | Directory of Open Access Books |
| language | ita |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | Firenze University Press |
| publisherStr | Firenze University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-955142025-08-13T13:42:12Z Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea Pezzini, Barbara Constitution non-derogable duties European integration social rights thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government A recognition of the duties of solidarity in constitutional provisions necessarily starts from Article 2 of the Constitution, in which solidarity is solemnly affirmed and recognised as a fundamental constitutional legal principle. Solidarity is realised as the source of non-derogable duties, including the tax duty. The construction of the tax relationship is no longer the purely atomistic one of the qualification of the reciprocal positions of the state (tax sovereignty) and the taxpayer (subject of abstention claims), but becomes the construction of the (tax) system in which the burdens arising from the common interest are distributed among all members of the community. Such a systematic dimension of solidarity, which is the one found in the Italian Constitution, is challenged in the context of European integration. And, in any case, as many have observed, the EU lacks a solidaristic set-up that characterises it in terms even comparable to those of the Italian constitutional system and in any case such as to authorise a systematic construction of European solidarity. The criticism of the current set-up must be followed by a proposal, which could be centred on a truly European tax. 2022-12-23T04:01:10Z 2022-12-23T04:01:10Z 2022-12-22T16:04:39Z 2022 chapter ONIX_20221222_9788855185912_4 2704-5919 https://library.oapen.org/handle/20.500.12657/60342 9788855185912 https://directory.doabooks.org/handle/20.500.12854/95514 ita Studi e saggi open access image/jpeg image/jpeg Attribution 4.0 International Attribution 4.0 International https://library.oapen.org/bitstream/20.500.12657/60342/1/10_36253_978-88-5518-591-2_04.pdf https://library.oapen.org/bitstream/20.500.12657/60342/1/10_36253_978-88-5518-591-2_04.pdf Firenze University Press 10.36253/978-88-5518-591-2.04 10.36253/978-88-5518-591-2.04 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9788855185912 18 Florence open access |
| spellingShingle | Constitution non-derogable duties European integration social rights thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government Pezzini, Barbara Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title | Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title_full | Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title_fullStr | Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title_full_unstemmed | Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title_short | Chapter Solidarietà e politiche sociali tra Costituzione e Unione europea |
| title_sort | chapter solidarieta e politiche sociali tra costituzione e unione europea |
| topic | Constitution non-derogable duties European integration social rights thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government |
| topic_facet | Constitution non-derogable duties European integration social rights thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government |
| url | ONIX_20221222_9788855185912_4 |
| work_keys_str_mv | AT pezzinibarbara chaptersolidarietaepolitichesocialitracostituzioneeunioneeuropea |