THE PRINCIPLE OF NON-DISCRIMINATION WITHIN THE FISCAL FIELD Premise 1.1 The fiscal power in domestic law and in Union law 1.1.1 Historical roots 1.1.2 The negative scope of European standardization activity 1.1.3 principle of non-discrimination and its role 1.2 The postulates of the EU legal system and their implementation in fiscal policy 1.3 Union competences in tax matters: direct and indirect taxation 1.4 The derived European tax law 1.5 The adaptation of national law to Euronary law: the role of the Court of Justice of the European Union THE PRINCIPLE OF NON-DISCRIMINATION AS THE CARDINAL PRINCIPLE OF THE EUROPEAN UNION 2.1 Non-discrimination in the tax area 2.2 Positive integration 2.3 Non-discrimination in direct taxes. Activities aimed at harmonizing corporate taxes 2.3.1 Fair taxation, tax transparency and the fight against tax avoidance and unfair tax competition 2.4 Taxation of natural persons 2.3 Non-discrimination in direct taxes. Negative integration 2.5 The scope of the actions of the Court of Justice 2.6 Rule of reason and reasons for justification 2.6.1 Coherence of the tax system 2.6.2 Measures to avoid circumvention and evasion 2.6.3 Balanced distribution of taxation power 2.6.4 Effectiveness of tax controls and tax collection 2.7 Society: freedom of social form and uniformity of treatment 2.8 EU jurisprudence and double taxation conventions PRINCIPLE OF NON-DISCRIMINATION OF FISCAL AND PRINCIPLE OF EQUALITY 3.1 The principle of fiscal non-discrimination and internal tax law 3.2 The principle of non-discrimination in the system of sources 3.2.1 The monastic theory of the CJEU and the primauté 3.2.2 The dualist theory of C. Cost. And the Contrimiths Evolution 3.2.3 The Taricco affair and the controlimiti of the Constitutional Court 3.3 The principle of equality in national and Union law and the control systems 3.4 The principle of non-discrimination and the principle of equality: links and limits 3.5 The link between fiscal policy and other Union policies THE PRINCIPLE OF NON-DISCRIMINATION AND THE PRINCIPLE OF EQUALITY IN FISCAL AGREEMENTS FOR RESEARCH AND DEVELOPMENT Premise 4.1 Facilities and principle of equality 4.2 The prohibition of state aid and the principle of non-discrimination 4.2.1 The state origin of the aid 4.2.2 Economic advantage 4.2.3 The distortive effects on trade and competition 4.2.4 Selective measures and general measures 4.3 The compatibility of tax incentives for research and development with the principle of constitutional fairness 4.4 The compatibility of tax breaks for research and development with the prohibition of state aid 4.5 The current regulation of tax credit for investments in research and development (2014-2020) 4.5.1 Iter normative 4.5.2 Main characteristics of the facilitation 4.5.3 Subjective assumption 4.5.4 Objective assumption 4.5.5 Eligible costs 4.5.6 Method of use, documentation and certification Final considerations
IL PRINCIPIO DI NON DISCRIMINAZIONE IN AMBITO FISCALE Premessa 1.1 Il potere fiscale nel diritto interno e nel diritto dell’Unione 1.1.1 Le radici storiche 1.1.2 La portata negativa dell’attività di normazione europea 1.1.3 principio di non discriminazione e il suo ruolo 1.2 I postulati dell’ordinamento dell’Unione e loro attuazione nella politica fiscale 1.3 Le competenze unionali nella materia fiscale: l’imposizione diretta e quella indiretta 1.4 Il diritto tributario europeo derivato 1.5 L’adattamento del diritto interno al diritto eurounitario: il ruolo della Corte di giustizia dell’Unione europea IL PRINCIPIO DI NON DISCRIMINAZIONE QUALE PRINCIPIO CARDINE DELL’UNIONE EUROPEA 2.1 La non discriminazione in ambito fiscale 2.2 La positive integration 2.3 La non discriminazione nelle imposte dirette. Attività tese all’armonizzazione delle imposte sulle società 2.3.1 Imposizione fiscale equa, trasparenza fiscale e lotta contro l'elusione fiscale e la concorrenza fiscale sleale 2.4 La tassazione delle persone fisiche 2.3 La non discriminazione nelle imposte dirette. Negative integration 2.5 La portata degli interventi della Corte di Giustizia 2.6 Rule of reason e cause di giustificazione 2.6.1 Coerenza del sistema fiscale 2.6.2 Misure atte ad evitare elusione ed evasione 2.6.3 Equilibrata ripartizione del potere impositivo 2.6.4 Effettività dei controlli fiscali e della riscossione dei tributi 2.7 Società: libertà di forma sociale ed uniformità trattamento 2.8 Giurisprudenza dell’Unione e convenzioni contro le doppie imposizioni PRINCIPIO DI NON DISCRIMINAZIONE FISCALE E PRINCIPIO DI EGUAGLIANZA 3.1 Il principio di non discriminazione fiscale e il diritto tributario interno 3.2 Il principio di non discriminazione nel sistema delle fonti 3.2.1 La teoria monista della CGUE e la primauté 3.2.2 La teoria dualista della C. Cost. e i controlimiti Evoluzione 3.2.3 La vicenda Taricco e i controlimiti della Corte Costituzionale 3.3 Il principio di eguaglianza nell’ordinamento nazionale e dell’Unione e i controlimiti 3.4 Il principio di non discriminazione ed il principio di eguaglianza: nessi e limiti 3.5 Il legame tra la politica fiscale e le altre politiche dell’Unione IL PRINCIPIO DI NON DISCRIMINAZIONE E IL PRINCIPIO DI EGUAGLIANZA NELLE AGEVOLAZIONI FISCALI PER LA RICERCA E LO SVILUPPO Premessa 4.1 Agevolazioni e principio di eguaglianza 4.2 Il divieto di aiuti di stato e il principio di non discriminazione 4.2.1 L’origine statale dell’aiuto 4.2.2 Il vantaggio economico 4.2.3 Gli effetti distorsivi sugli scambi e sulla concorrenza 4.2.4 Misure selettive e misure generali 4.3 La compatibilità delle agevolazioni fiscali per la ricerca e lo sviluppo con il principio di equità costituzionale 4.4 La compatibilità delle agevolazioni fiscali per la ricerca e lo sviluppo con il divieto di aiuti di Stato 4.5 La disciplina vigente del credito di imposta per gli investimenti in ricerca e sviluppo (2014-2020) 4.5.1 Iter normativo 4.5.2 Principali caratteristiche dell’agevolazione 4.5.3 Presupposto soggettivo 4.5.4 Presupposto oggettivo 4.5.5 Costi ammissibili 4.5.6 Modalità di fruizione , documentazione e certificazione Considerazioni conclusive
IL PRINCIPIO DI NON DISCRIMINAZIONE FISCALE TRA DIRITTO INTERNO E DIRITTO DELL'UNIONE
SIDOTI, Maria Rita
2018
Abstract
THE PRINCIPLE OF NON-DISCRIMINATION WITHIN THE FISCAL FIELD Premise 1.1 The fiscal power in domestic law and in Union law 1.1.1 Historical roots 1.1.2 The negative scope of European standardization activity 1.1.3 principle of non-discrimination and its role 1.2 The postulates of the EU legal system and their implementation in fiscal policy 1.3 Union competences in tax matters: direct and indirect taxation 1.4 The derived European tax law 1.5 The adaptation of national law to Euronary law: the role of the Court of Justice of the European Union THE PRINCIPLE OF NON-DISCRIMINATION AS THE CARDINAL PRINCIPLE OF THE EUROPEAN UNION 2.1 Non-discrimination in the tax area 2.2 Positive integration 2.3 Non-discrimination in direct taxes. Activities aimed at harmonizing corporate taxes 2.3.1 Fair taxation, tax transparency and the fight against tax avoidance and unfair tax competition 2.4 Taxation of natural persons 2.3 Non-discrimination in direct taxes. Negative integration 2.5 The scope of the actions of the Court of Justice 2.6 Rule of reason and reasons for justification 2.6.1 Coherence of the tax system 2.6.2 Measures to avoid circumvention and evasion 2.6.3 Balanced distribution of taxation power 2.6.4 Effectiveness of tax controls and tax collection 2.7 Society: freedom of social form and uniformity of treatment 2.8 EU jurisprudence and double taxation conventions PRINCIPLE OF NON-DISCRIMINATION OF FISCAL AND PRINCIPLE OF EQUALITY 3.1 The principle of fiscal non-discrimination and internal tax law 3.2 The principle of non-discrimination in the system of sources 3.2.1 The monastic theory of the CJEU and the primauté 3.2.2 The dualist theory of C. Cost. And the Contrimiths Evolution 3.2.3 The Taricco affair and the controlimiti of the Constitutional Court 3.3 The principle of equality in national and Union law and the control systems 3.4 The principle of non-discrimination and the principle of equality: links and limits 3.5 The link between fiscal policy and other Union policies THE PRINCIPLE OF NON-DISCRIMINATION AND THE PRINCIPLE OF EQUALITY IN FISCAL AGREEMENTS FOR RESEARCH AND DEVELOPMENT Premise 4.1 Facilities and principle of equality 4.2 The prohibition of state aid and the principle of non-discrimination 4.2.1 The state origin of the aid 4.2.2 Economic advantage 4.2.3 The distortive effects on trade and competition 4.2.4 Selective measures and general measures 4.3 The compatibility of tax incentives for research and development with the principle of constitutional fairness 4.4 The compatibility of tax breaks for research and development with the prohibition of state aid 4.5 The current regulation of tax credit for investments in research and development (2014-2020) 4.5.1 Iter normative 4.5.2 Main characteristics of the facilitation 4.5.3 Subjective assumption 4.5.4 Objective assumption 4.5.5 Eligible costs 4.5.6 Method of use, documentation and certification Final considerationsFile | Dimensione | Formato | |
---|---|---|---|
Tesi di dottorato SIDOTI 3def.pdf
accesso aperto
Descrizione: Tesi
Tipologia:
Tesi di dottorato
Dimensione
2.89 MB
Formato
Adobe PDF
|
2.89 MB | Adobe PDF | Visualizza/Apri |
I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.