Aspetti Doganali Dell Integrazione Economica Europea

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Aspetti Doganali Dell Integrazione Economica Europea

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Author : Francesco Rando
language : it
Publisher:
Release Date : 1969

Aspetti Doganali Dell Integrazione Economica Europea written by Francesco Rando and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Tariff categories.

Gli Aiuti Di Stato Nel Diritto Tributario

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Author : Andrea Quattrocchi
language : it
Publisher: CEDAM
Release Date : 2020-12-02

Gli Aiuti Di Stato Nel Diritto Tributario written by Andrea Quattrocchi and has been published by CEDAM this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-02 with Law categories.

Gli aiuti di Stato a carattere tributario rientrano nella più ampia disciplina europea degli aiuti di Stato alle imprese di cui all’art. 107 TFUE, dei quali costituiscono una declinazione morfologica. Tale disposizione produce ricadute significative sulla potestà impositiva degli Stati membri quanto all’introduzione di misure tributarie di favore. Difatti, grazie ai principi fissati dalla Corte di giustizia UE e dalla normazione regolamentare del Consiglio e della Commissione, il legislatore nazionale può prefigurarsi e adottare disposizioni ritenute adeguate e proporzionate a priori, con positivi effettivi sulla certezza del diritto e consentendo alla Commissione di concentrarsi sulle fattispecie di maggiore impatto. L’ordinamento italiano si è misurato e sta tuttora confrontandosi con gli esiti dei procedimenti di valutazione di disposizioni fiscali di notevole interesse, che hanno consentito di osservare l’operatività del divieto di aiuti di Stato in specifici ambiti della legislazione tributaria interna. Oltre alle norme relative alle società ex municipalizzate, alle fondazioni bancarie e alle cooperative, vengono in rilievo le disposizioni riguardanti gli enti religiosi, che suscitano interesse per i loro presupposti convenzionali (Patti Lateranensi) e costituzionali, per l’impatto della recente riforma del terzo settore e per le prospettive di recupero dell’esenzione Ici dichiarata incompatibile. Proprio il recupero di aiuti fiscali rappresenta un segmento di notevole rilievo perché richiede una collocazione sistematica nell’area dell’imposizione o dell’indebito di diritto comune, collocazione che, come emerso dalle riflessioni dottrinali, non può darsi per scontata. Le implicazioni circa la natura tributaria o meno dell’aiuto di Stato oggetto del recupero sono significative ed attengono al soggetto chiamato ad effettuarlo, agli atti da formalizzare e all’individuazione della giurisdizione cui affidare le relative controversie. Con la l. n. 234/2012, il legislatore italiano ha unificato tutte le procedure di recupero e le ha affidate all’agente della riscossione, attribuendo il controllo sugli atti alla giurisdizione esclusiva del giudice amministrativo. Tale scelta, pur coerente con l’irrilevanza della forma dell’aiuto nel contesto dell’art. 107 TFUE, suscita talune perplessità, in relazione all’oggetto del recupero di matrice fiscale, le cui controversie sono state in tal modo sottratte al giudice tributario.

Reti Marittime Come Fattori Dell Integrazione Europea Maritime Networks As A Factor In European Integration

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Author : Giampiero Nigro
language : en
Publisher: Firenze University Press
Release Date : 2019

Reti Marittime Come Fattori Dell Integrazione Europea Maritime Networks As A Factor In European Integration written by Giampiero Nigro and has been published by Firenze University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business & Economics categories.

This wide-ranging theme takes Braudel's concept of the “Mediterranean” as its starting point. Braudel's vision of an enclosed sea as a geographical opportunity for economic integration between nations with different religions, languages and ethnicities and political bodies still functions as a model for studies on a wide range of contexts. The goal of the 50th Study Week was to go beyond the study of individual systems in isolation, and to combine instead different analysis of open and enclosed seas or coastal areas in order to understand the integration role played by maritime connections in Europe. Since in pre-industrial civilizations water transport was easier than land transport, the time has come to bring attention to the way these relationship networks operated both on a European level and with Asian and North African trade partners. This volume starts from the great research traditions which have, however, rarely been integrated on a larger and continental scale, and analyses them on either a regional or thematic basis. Immanuel Wallerstein has developed Braudel's concept by conceptualising its intercultural and transnational dimensions and its role in the system of labour. He called it a "world system", not because it involves the whole world, but because it is larger than any legally defined political unit. And it is a "world economy" because the base link between the different parts of the system has an economic nature. The various regional research aspects and traditions have been linked together in a coherent approach which aims at evaluating: - What geographical, nautical, technical, economic, legal, social and cultural elements influenced the emergence of the various regional networks, and how these worked; - The nature and role of seaports as nodal points of sea routes and of their hinterland through rivers, canals and roads; - The commercial and personal ties between merchants and shipowners in various ports; - How regional networks connected with each other and how, over time, they ended up integrating into larger units; - How private networks, initially between merchant and seafarer organizations, ended up dealing with local authorities and, after their growth, with states and empires in order to protect their interests.

Library Of Congress Catalog

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Author : Library of Congress
language : en
Publisher:
Release Date : 1965

Library Of Congress Catalog written by Library of Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Catalogs, Subject categories.

A cumulative list of works represented by Library of Congress printed cards.

Subject Catalog

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Author : Library of Congress
language : en
Publisher:
Release Date : 1970

Subject Catalog written by Library of Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Catalogs, Subject categories.

Library Of Congress Catalogs

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Author : Library of Congress
language : en
Publisher:
Release Date : 1970

Library Of Congress Catalogs written by Library of Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with categories.

Profili Di Diritto Dell Unione Europea

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Author : Alessandro Zanelli
language : it
Publisher: Rubbettino Editore
Release Date : 2002

Profili Di Diritto Dell Unione Europea written by Alessandro Zanelli and has been published by Rubbettino Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Political Science categories.

Aspetti Giuridici Della Integrazione Economica Europea

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Author : Angelo Grisoli
language : it
Publisher:
Release Date : 1967

Aspetti Giuridici Della Integrazione Economica Europea written by Angelo Grisoli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with European cooperation categories.

I Fondamenti Dell Integrazione Economica Europea

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Author : Ernesto Massi
language : it
Publisher:
Release Date : 1959

I Fondamenti Dell Integrazione Economica Europea written by Ernesto Massi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1959 with categories.

L Europa E Gli Economisti Italiani Nel Novecento

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Author : Gabriella Gioli
language : it
Publisher: FrancoAngeli
Release Date : 1997

L Europa E Gli Economisti Italiani Nel Novecento written by Gabriella Gioli and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Political Science categories.