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

  • Gianluigi Bizioli

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).

  • Keywords:
  • Sovereignty; European integration; federalism; own taxes,
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Gianluigi Bizioli

University of Bergamo, Italy - ORCID: 0000-0003-4265-6887

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  • Publication Year: 2022
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  • Content License: CC BY 4.0
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Chapter Information

Chapter Title

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

Authors

Gianluigi Bizioli

Language

Italian

DOI

10.36253/978-88-5518-591-2.06

Peer Reviewed

Publication Year

2022

Copyright Information

© 2022 Author(s)

Content License

CC BY 4.0

Metadata License

CC0 1.0

Table of Contents

Book Title

Pago, dunque sono (cittadino europeo)

Book Subtitle

Il futuro dell’UE tra responsabilità fiscale, solidarietà e nuova cittadinanza europea

Editors

Mauro Campus, Stefano Dorigo, Veronica Federico, Nicole Lazzerini

Peer Reviewed

Number of Pages

196

Publication Year

2022

Copyright Information

© 2022 Author(s)

Content License

CC BY 4.0

Metadata License

CC0 1.0

Publisher Name

Firenze University Press

DOI

10.36253/978-88-5518-591-2

ISBN Print

978-88-5518-590-5

eISBN (pdf)

978-88-5518-591-2

eISBN (epub)

978-88-5518-592-9

eISBN (xml)

978-88-5518-593-6

Series Title

Studi e saggi

Series Issn ISSN

2704-6478

Series E-Issn

2704-5919

13

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