Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea

Attempts to adapt the idea of sovereignty in order to understand the phenomenon of European integration inevitably lead to two opposing theoretical representations: on the one hand, to configure European integration as a process derived from and legitimised by state sovereignty; on the other hand, o...

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Kaituhi matua: BIZIOLI, Gianluigi
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Reo:Itāriana
I whakaputaina: Firenze University Press 2022
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Urunga tuihono:ONIX_20221222_9788855185912_6
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author BIZIOLI, Gianluigi
author_browse BIZIOLI, Gianluigi
author_facet BIZIOLI, Gianluigi
author_sort BIZIOLI, Gianluigi
collection Directory of Open Access Books
description Attempts to adapt the idea of sovereignty in order to understand the phenomenon of European integration inevitably lead to two opposing theoretical representations: on the one hand, to configure European integration as a process derived from and legitimised by state sovereignty; on the other hand, on the contrary, to consider the European Union as the locus of sovereign legitimation and that this radiates out over the member states. These reconstructions are inadequate: on the one hand, they employ a notion of sovereignty that does not fit the plural organisations of state, and, in particular, the idea of federalism, and, on the other hand, they were unable to valorise the original features of the EU system, its functioning and relations with the member states. The aim is to investigate the prerequisites and limits of the Union's tax power and, to this end, the question of the (preferable) qualification of the Union will be addressed first; then, that of the contents and boundaries of the Union's tax competences in order to verify the ownership of a power to introduce own taxes, having regard to the regulatory function of the Union and the instrumental function for the establishment and functioning of the Economic and Monetary Union (EMU).
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spelling doab-20.500.12854ir-956222025-08-13T13:42:16Z Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea BIZIOLI, Gianluigi Sovereignty European integration federalism own taxes thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government Attempts to adapt the idea of sovereignty in order to understand the phenomenon of European integration inevitably lead to two opposing theoretical representations: on the one hand, to configure European integration as a process derived from and legitimised by state sovereignty; on the other hand, on the contrary, to consider the European Union as the locus of sovereign legitimation and that this radiates out over the member states. These reconstructions are inadequate: on the one hand, they employ a notion of sovereignty that does not fit the plural organisations of state, and, in particular, the idea of federalism, and, on the other hand, they were unable to valorise the original features of the EU system, its functioning and relations with the member states. The aim is to investigate the prerequisites and limits of the Union's tax power and, to this end, the question of the (preferable) qualification of the Union will be addressed first; then, that of the contents and boundaries of the Union's tax competences in order to verify the ownership of a power to introduce own taxes, having regard to the regulatory function of the Union and the instrumental function for the establishment and functioning of the Economic and Monetary Union (EMU). 2022-12-23T04:06:08Z 2022-12-23T04:06:08Z 2022-12-22T16:04:44Z 2022 chapter ONIX_20221222_9788855185912_6 2704-5919 https://library.oapen.org/handle/20.500.12657/60344 9788855185912 https://directory.doabooks.org/handle/20.500.12854/95622 ita Studi e saggi open access image/jpeg image/jpeg Attribution 4.0 International Attribution 4.0 International https://library.oapen.org/bitstream/20.500.12657/60344/1/10_36253_978-88-5518-591-2_06.pdf https://library.oapen.org/bitstream/20.500.12657/60344/1/10_36253_978-88-5518-591-2_06.pdf Firenze University Press 10.36253/978-88-5518-591-2.06 10.36253/978-88-5518-591-2.06 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9788855185912 15 Florence open access
spellingShingle Sovereignty
European integration
federalism
own taxes
thema EDItEUR::J Society and Social Sciences::JP Politics and government
thema EDItEUR::J Society and Social Sciences::JP Politics and government
BIZIOLI, Gianluigi
Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title_full Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title_fullStr Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title_full_unstemmed Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title_short Chapter Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
title_sort chapter un passo ulteriore verso un sistema federale un tributo per l unione europea
topic Sovereignty
European integration
federalism
own taxes
thema EDItEUR::J Society and Social Sciences::JP Politics and government
thema EDItEUR::J Society and Social Sciences::JP Politics and government
topic_facet Sovereignty
European integration
federalism
own taxes
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_6
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