Lo Statuto come legge di principi attuativi della normativa europea sulla concorrenza e il suo impatto sulla fiscalità di vantaggio

Precaution: a principle to inspire environmentally friendly taxation

After analysing the evolution of the precautionary principle in the supranational legal landscape and its evolution within the European legal system and in the case law of the Court of Justice and the European Court of Human Rights, this essay seeks to highlight its significance not only within the national legal system, but also how this principle can form the basis of environmental taxation as a tool for environmental protection, positively influencing taxpayers’ choices

Motivazione nel procedimento e sue ricadute nel processo tributario - Reasoning in administrative proceedings and its implications for tax litigation

This paper examines the role of reasoning in tax administrative proceedings, highlighting its evolution from a formal requirement to a substantive element of tax assessment acts. It focuses on the relationship between reasoning and evidence, in light of recent reforms requiring the explicit indication of evidentiary elements in tax acts. The study emphasizes the growing centrality of the administrative phase in shaping the tax claim, overcoming the traditional separation between procedure and...

La rendita urbana culturale e la fiscalità dei centri storici. Per una teoria tributaria del patrimonio urbano tra beni comuni e destinazione del gettito

This paper analyzes the relationship between historic urban heritage and the production of economic value in contemporary cities, introducing the category of cultural urban rent. This category allows us to describe the economic surplus generated by the historical and symbolic value of urban centers and captured by economic activities located in historic centers. The article highlights how the current tax system lacks adequate tools to govern the distribution of this rent. Specificall...