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Tax Avoidance and European Law
Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European ...
SOTO UNEARTHED: A 1968 Film and Selected Early Works
Published by BOSI Contemporary on the occasion of the exhibition, "SOTO UNEARTHED: A 1968 Film and Selected Early Works" (October 20 - December 2nd 2012) . The catalog includes essays by Ariel Jiménez and Sean Nesselrode. "SOTO UNEARTHED" is an exhibition of selected works by Venezuelan kinetic artist, Jesús Rafael Soto. The exibition evolves around a 1968 film 'SOTO' by Vittorio Armentano and includes five works created between 1968-71 that have not been on public display for 40 years. These works are definitive examples of the artist's connection to sound, space, music and movement.
Diritto tributario
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Italy-China Trade Relations
This book examines the political connections and trade relations between Italy and China, with particular emphasis on the second half of the 19th century and the period following the Second World War. In recent years, economic relations between the two countries have intensified as a result of increasing exchange and trade agreements, with positive impacts on their political and diplomatic relations. By studying original public sources such as the Archives of the Italian Ministry of Foreign Affairs, the Bank of Italy and the Central State Archives in Rome, the author offers a historical perspective on the evolution of the two countries’ economic and political ties. The respective chapters address e.g. the role of international governmental authorities, the role of the Italian Bank of China, the impact of trade agreements and foreign investment projects, etc. Given its scope, the book will appeal to scholars of economic history and international economics, as well as political scientists and legal scholars with an interest in international diplomacy and trade agreements.
How We Defeated Shell. Milieudefensie et al. c. Royal Dutch Shell
Il 26 maggio 2021, nei Paesi Bassi, il Tribunale distrettuale dell’Aja ha pronunciato una storica sentenza, giudicando in favore di un gruppo di associazioni ambientaliste e affermando la responsabilità civile da cambiamento climatico della Royal Dutch Shell PLC. A séguito della pronuncia, l’associazione capofila – l’olandese Milieudefensie – ha pubblicato una guida, emblematicamente intitolata How We Defeated Shell. Milieudefensie et al. c. Royal Dutch Shell PLC – a peek behind the scenes, su come citare in giudizio le imprese altamente inquinanti. Il volume ne offre una traduzione in italiano, alla quale viene anteposto un saggio di taglio scientifico funzionale a collocare la pubblicazione e la pronuncia olandese nel più ampio panorama del contenzioso climatico, sub specie civile.
Imposizione fiscale e libertà
«A questo mondo non v’è nulla di certo tranne la morte e le tasse». Così scriveva Benjamin Franklin al fisico francese Jean-Baptiste Le Roy il 13 novembre 1789, ma forse in poche altre realtà come nell’Italia odierna queste parole, che accostano morte e imposizione fiscale, suonano angosciose. Le cifre parlano infatti chiaro per quel che riguarda le ricadute della nostra fiscalità sulle attività produttive e, dunque, su quanto costituisce condizione di ogni sostentamento e progettualità. Alla base di questa abnormità del prelievo fiscale nel nostro paese vi è peraltro l’esasperazione di presupposti tipici dell’età moderna, studiati con accuratezza soprattutto dalla tradizi...
Por um Estado Fiscal Suportável - Estudos de Direito Fiscal V
Reunião de treze estudos concluídos após a publicação do volume IV. Trata-se de estudos dispersos por diferentes publicações cujo objecto se localiza ou, a seu modo, se reporta ao domínio amplo do direito dos impostos. - As finanças públicas e a redistribuição dos rendimentos - O imposto sobre a arqueação líquida dos navios no quadro do direito da união europeia - O imposto sobre as transacções financeiras - Estabilidade financeira e o tratado orçamental - A impugnação unitária do acto tributário - A tributação da exploração petrolífera em portugal - O regime fiscal das pequenas e médias empresas - Uma futura revisão constitucional? - Autonomias e forma do estado - Recursos financeiros e poderes tributários das autarquias locais: que melhorias? - Considerações sobre o regime fiscal da reorganização empresarial - Notas a respeito das leis interpretativas e impostos retroactivos - A respeito do adicional ao imposto municipal sobre imóveis
