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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2019
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| 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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dialnet-ar-18-ART00013363262019-08-23La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettiveSaponaro, Fabiointegrazione europeacooperazione amministrativadiritto tributario europeospazio amministrativo-tributario europeoEuropean integrationAdministrative cooperationEuropean Tax LawEuropean administrative-tax fieldThe 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”.Il Trattato di Lisbona ha segnato una svolta decisiva nel dibattito scientifico sulla «questione amministrativa» nell’Unione europea, e la cooperazione amministrativa è diventata lo strumento principale per il perfezionamento e l’attuazione delle politiche sovranazionali, compresa quella fiscale. L’Autore esamina, sul piano sistematico, la nuova dimensione giuridica assunta dalla cooperazione amministrativa a livello sovranazionale partendo dal sistema dinamico della competenza fiscale dell’Unione europea. Alcune novità introdotte in tale ambito, difatti, costituiscono il punto di partenza della profonda trasformazione – ancora in atto – del sistema amministrativo-finanziario europeo, in direzione di uno “Spazio amministrativo-tributario europeo”.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7021378(Revista) ISSN 2175-2168Revista de Estudos Constitucionais, Hermenêutica e Teoria do Direito (RECHTD), ISSN 2175-2168, Vol. 11, Nº. 1, 2019 (Ejemplar dedicado a: Janeiro/Abril), pags. 2-22itaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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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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| language |
Italian
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| topic |
integrazione europea
cooperazione amministrativa diritto tributario europeo spazio amministrativo-tributario europeo European integration Administrative cooperation European Tax Law European administrative-tax field |
| spellingShingle |
integrazione europea
cooperazione amministrativa diritto tributario europeo spazio amministrativo-tributario europeo European integration Administrative cooperation European Tax Law European administrative-tax field Saponaro, Fabio La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive |
| description |
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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| format |
Article
|
| author |
Saponaro, Fabio
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| author_facet |
Saponaro, Fabio
|
| author_sort |
Saponaro, Fabio
|
| title |
La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
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| title_short |
La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
|
| title_full |
La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
|
| title_fullStr |
La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
|
| title_full_unstemmed |
La cooperazione amministrativa in materia fiscale nell'Unione Europea: analisi e prospettive
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| title_sort |
la cooperazione amministrativa in materia fiscale nell'unione europea: analisi e prospettive
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| publishDate |
2019
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7021378
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| _version_ |
1709750567060897792
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