Le asimmetrie fiscali infrastatali nella cornice del mercato unico europeo
Journal title CITTADINANZA EUROPEA (LA)
Author/s Giuseppina Passarelli
Publishing Year 2011 Issue 2011/1 Language Italian
Pages 34 P. 127-160 File size 590 KB
DOI 10.3280/CEU2011-001008
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The author analyses the tax measures adopted by infra-State authorities in the framework of the european single market. Specific attention will be given to the judgements of the EU Court of Justice and to the balancing between the non-discrimination principle, the market and competition freedoms and the infra-State institutional, procedural and economic autonomy in the framework of the law adopted by Region of Sardinia that established a tax on stopovers for tourist purposes and in a comparative perspective with the U.S. tax laws. For the author the actual pluralistic dimension of the european internal market requires a more flexible approach in the application of the EU law vis-à-vis with national law.
Giuseppina Passarelli, Le asimmetrie fiscali infrastatali nella cornice del mercato unico europeo in "CITTADINANZA EUROPEA (LA)" 1/2011, pp 127-160, DOI: 10.3280/CEU2011-001008