- Le dimensioni del principio solidaristico nel terzo millennio
- Edited by Laura Castaldi, Federico Lenzerini, Francesco Zini
Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea
- Gianluigi Bizioli
- © 2024 Author(s) |
- CC BY-SA 4.0
- DOI: 10.36253/979-12-215-0368-5.11
The topic of tax solidarity in the Union legal system is addressed along two different lines. On the one hand, we investigate the existence of traces of tax solidarity in the constituent elements of the internal market and in the regulation of free competition, verifying how the tax function contributes to the regulation of the internal market and free competition, no different from the rules applicable to other sectors and mechanisms of the market economy. We then focus on analyzing the issue regarding the rules that inform the Economic and Monetary Union, especially in the era following the post-COVID19 economic crisis and the renewed emphasis on a tax-based own resources system own.
- Keywords:
- EU,
- vertical solidarity,
- internal market,
University of Bergamo, Italy - ORCID: 0000-0003-4265-6887
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Chapter Information
Chapter Title
Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea
Authors
Gianluigi Bizioli
Language
Italian
DOI
10.36253/979-12-215-0368-5.11
Peer Reviewed
Publication Year
2024
Copyright Information
© 2024 Author(s)
Content License
Metadata License
Bibliographic Information
Book Title
Le dimensioni del principio solidaristico nel terzo millennio
Editors
Laura Castaldi, Federico Lenzerini, Francesco Zini
Peer Reviewed
Number of Pages
200
Publication Year
2024
Copyright Information
© 2024 Author(s)
Content License
Metadata License
Publisher Name
Firenze University Press, USiena Press
DOI
10.36253/979-12-215-0368-5
ISBN Print
979-12-215-0367-8
eISBN (pdf)
979-12-215-0368-5
eISBN (epub)
979-12-215-0369-2
Series Title
Quaderni del Dipartimento di Scienze politiche e internazionali