La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
The Treaty of Lisbon marked a determining turning point in the scientific debate on the «administrative matters» in the European Union, and the administrative cooperation has become the main tool for the improvement and the fulfilment of the supranational political institutions, including taxati...
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| Main Author: | |
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| Format: | Article |
| Language: | Italian |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7021378 |
| Source: | Revista de Estudos Constitucionais, Hermenêutica e Teoria do Direito (RECHTD), ISSN 2175-2168, Vol. 11, Nº. 1, 2019 (Ejemplar dedicado a: Janeiro/Abril), pags. 2-22 |
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| Summary: |
The Treaty of Lisbon marked a determining turning point in the scientific
debate on the «administrative matters» in the European Union, and the
administrative cooperation has become the main tool for the improvement
and the fulfilment of the supranational political institutions, including
taxation. The Author analyzes, in methodical terms, the new legal dimension
taken by the administrative cooperation at supranational level, starting with
the dynamic system of the EU’s tax jurisdiction. Some changes introduced in
this area, indeed, make up the starting point of the deep change – still
ongoing – of the administrative-financial european system, in the direction of
a “European administrative-tax area”. |
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