- Pago, dunque sono (cittadino europeo)
- Edited by Mauro Campus, Stefano Dorigo, Veronica Federico, Nicole Lazzerini
Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea
- Gianluigi Bizioli
- © 2022 Author(s) |
- CC BY 4.0
- DOI: 10.36253/978-88-5518-591-2.06
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,
University of Bergamo, Italy - ORCID: 0000-0003-4265-6887
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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
Metadata License
Bibliographic Information
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
Metadata License
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
2704-6478
Series E-ISSN
2704-5919