Is it possible to define as fiscal politics what the Union develop when it deals with tributes?Where can the basic principals of this politics be found?The research tends to explain the dialogue between two faces of the phenomenon, certainly conflicting at a first sight; on one hand , the lack of fiscal purposes in the basic Community project ,on the other hand a very relevant( and anyway always increasing) space constantly occupied by fiscal provisions, and a strong influence on members States systems,so that tax matter appears as one in which the exigence to specify the( exsistence and operation of) counterlimits is really pressing.The legal aspect of the tax system, more than the economical one, seems to be always more profoundly conditioned by the community system, by the view that the community system has of the tax case, and for this form of influence it appears to be always more unsatisfying to use the traditional concepts of negative integration, of state power limitation, while the transmission of legal values, which are typical of community approach, appears to be unrestrained, inside the national systems.[...]
L'evoluzione della politica fiscale dell'Unione europea
BASILAVECCHIA, Massimo
2009-01-01
Abstract
Is it possible to define as fiscal politics what the Union develop when it deals with tributes?Where can the basic principals of this politics be found?The research tends to explain the dialogue between two faces of the phenomenon, certainly conflicting at a first sight; on one hand , the lack of fiscal purposes in the basic Community project ,on the other hand a very relevant( and anyway always increasing) space constantly occupied by fiscal provisions, and a strong influence on members States systems,so that tax matter appears as one in which the exigence to specify the( exsistence and operation of) counterlimits is really pressing.The legal aspect of the tax system, more than the economical one, seems to be always more profoundly conditioned by the community system, by the view that the community system has of the tax case, and for this form of influence it appears to be always more unsatisfying to use the traditional concepts of negative integration, of state power limitation, while the transmission of legal values, which are typical of community approach, appears to be unrestrained, inside the national systems.[...]I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
