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Tax Law and the Mediterranean Area
This book is the collection of papers delivered during the 2011 edition of the Mediterranean research Meetings, held in Montecatini terme under the aegis of the European Universitary Institute. Despite the fact that the economic systems of the Mediterranean states are so connected to each other, remarkable differences remains for what concerns the application of taxes, the taxpayer's rights, the fundamental principles taxation is based on. After the first volume (Bridging a Sea, Aracne, 2010) Yoseph Edrey and Marco Greggi bring their attention, in particular to the effect of the global crisis on the mediterranean tax systems, and on the way and means to overtake it.
The Delicate Balance
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the crit...
Allocating Taxing Powers within the European Union
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
The Fascists and the Jews of Italy
From 1938 until 1943 - before the German occupation and accompanying Holocaust - Fascist Italy drafted and enforced a comprehensive set of anti-Semitic laws. Notwithstanding later rationalizations, the laws were administered with a high degree of severity and resulted in serious damage to the Italian Jewish community. Written from the perspective of an American legal scholar, this book constitutes the first truly comprehensive survey of the Race Laws in the English language. Based on an exhaustive review of Italian legal, administrative and judicial sources, together with archives of the Italian Jewish community, Professor Michael A. Livingston demonstrates the zeal but also the occasional ambivalence and contradictions with which the Race Laws were applied by the Italian legal order and ordinary citizens. Although frequently depressing, the history of the Race Laws contains numerous examples of personal courage and idealism, providing a useful and timely study of what happens when otherwise decent people are confronted with an evil and unjust legal order.
Financial Integration
The Arab upheaval and the world's biggest financial crisis after the Great Depression were almost simultaneous in their occurrence. The Mediterranean economies now face a dual challenge of a political and financial restructuring in the light of a shaky economic pedestal on which they stand. In light of this socio-political and economic shift in both inland and in world markets, this book offers a thorough analysis on problems, prospects and the way ahead for the financial integration of the South-Mediterranean region. Several perspectives on financial integration and policy recommendations are put forward from a leading group of researchers specializing on the Mediterranean region.
Government Incentives for Innovation and Entrepreneurship
This book examines the role of government fiscal and non-fiscal incentives in spurring innovation and entrepreneurship in developed and developing economies. It explores and examines the role of government programs in different stages of firm growth pre-startup, startup, and scale-up. By developing a theoretical framework and reviewing international evidence, the book identifies the best combination of government incentives to stimulate innovation and entrepreneurship, and provides concrete policy recommendations for decision-makers. Some of the issues tackled in this book include national innovation policy, innovation support programs, effectiveness of the support, challenges associated with the programs, risk-sharing and partnerships for innovation. This book is of interest to academics, students, practitioners, policymakers, governmental and non-governmental organizations as well as other stakeholders who wants to be informed about the challenges, progress and current trend in stimulating innovation and entrepreneurship.
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
A servir la regia Corte
Illustrati gli effetti che il divieto d'usura (e tentativi di eluderlo) hanno avuto sul commercio del denaro, s'illustra una pagina di storia del Napoletano (secoli XVI-XVII) in cui le Universitates del regno (gli Enti localidel tempo) s'indebitano sempre di piA' per far fronte al crescente carico tributario loro imposto dall'Amministrazione centrale, mentre la lotta promossa da quest'ultima per limitare il fenomeno, avviene aggredendo non le cause (l'inefficienza del sistema) ma gli effetti piA' deleteri, come i pacta apposti dai sottoscrittori per rendere fiscalmente immuni le rendite da loro introiettate.
L'onere della prova
Il volume L'ONERE DELLA PROVA è impostato con una innovativa struttura multidisciplinare e cerca di esaminare il tema dell’onere della prova - centrale in tutti i procedimenti - da più prospettive, con il lavoro congiunto di studiosi di diritto civile, processuale civile, commerciale, del lavoro e tributario, ferma la considerazione di aspetti rilevanti del diritto amministrativo e internazionale privato. Offre un'analisi articolata di vari fenomeni collegati, con attenzione sia per le questioni teoriche, sia per quelle applicative. L’impostazione multidisciplinare è pensata per dare un contributo rilevante sul piano scientifico, completo rispetto a temi correlati in diverse materie. Sul piano operativo, il testo permette un'analisi di molti temi diversi, tutti di grande risalto giudiziale.
