Taxation in European Union

Introduction
Contents
Part I: The Institutions
	1: The Tax Power in the Tradition of the European Legal Systems
		1.1 The Tax Power in the European Tradition
			1.1.1 The Tax Power as Distinctive Element of the Institutional Systems
			1.1.2 The Basic Features of the Tax Systems in Europe: Patterns of Affinity and Reason for Diversity
			1.1.3 The Balance Between Fiscal Interest and Protection of Individual Freedoms in the Formation of Modern Taxation Systems
		1.2 The Power of Taxation in the Modern European Constitutions
			1.2.1 The Age of the Constitution ``Without Sovereignty´´. The Centrality of the Constitutional Values Involved in the Taxatio...
			1.2.2 The Adjustment of the Taxation Phenomenon in the Constitutional Charters of the European States
		1.3 The Coexistence of a Plurality of Taxation Systems and the Taxes Market
			1.3.1 The Crisis of the Taxation Function Resulting in the Fragmentation of the Taxation Systems
			1.3.2 The Coexistence of a Plurality of Taxation Systems: European Legal System, National Legal System and Regulations of the ...
			1.3.3 The Horizontal Coordination of Different Systems
			1.3.4 The Crisis in the Ethical Consideration of the Taxation System
			1.3.5 The Market of Taxes
	2: The Role of Taxation in the EU Legal System
		2.1 The Legal System of European Union
			2.1.1 The Self-Limitation of Sovereignty of the National States About Taxation as Fundament of the International Taxation Law
			2.1.2 The Establishment of the EU Legal System
			2.1.3 The European Constitution and the Treaty of Lisbon
			2.1.4 The Institutional Framework of the European Union: The Democratic Deficit and the Problems of the Sovereignty of the EU ...
		2.2 The Regulation of Fiscal Policy in the EU
			2.2.1 The Lack of a Proper Taxation System in the European Union
			2.2.2 The Presence of EU Contributory Competences in Taxation and the Implementation of the Principle of Subsidiarity
			2.2.3 The Procedures for Approval of EU Rules Related to Taxation
		2.3 The Stability Pact and the Fiscal Compact
			2.3.1 The Stability Pact
			2.3.2 The Procedure for the Control and the Sanctions for the Violations to the Rules of the ``Stability Pact´´
			2.3.3 The Fiscal Compact
		2.4 The Relations Between European Union and National Legal Systems
			2.4.1 The Orientation of the National Courts Tends to be Inspired by the Theory of the Separation of Legal Systems
			2.4.2 In Particular, the Position of the Italian Constitutional Court
			2.4.3 The ``Monistic´´ Orientation of the Court of Justice
			2.4.4 The Dual Reconstructive Perspective Regarding the Transfer of Functions from the Member States to the European Union
		2.5 The Conflicts Between the EU Legal System and the National Constitutional System
			2.5.1 The Conflict Between the General Values of EU Law and the National Constitutional Values Concerning the Taxation System
			2.5.2 The Limit on the Primacy of EU Law over the National Constitution: The Theory of Counter-Limits
			2.5.3 The Violation of EU Obligations in the Field of Taxation by a Member State
	3: The Sources of the European Taxation Law
		3.1 The Fundamental Principles of the Taxation Law Expressed by the Treaties of the European Union
			3.1.1 The System of the European Sources of Law and the Treaties of the European Union
			3.1.2 The Discipline of Taxation Power in the Treaty as a Declination of the European Economic Constitution
			3.1.3 The Reduction of the Customs Duties and the Establishment of the Customs Union
			3.1.4 The Principle of Taxation Non-Discrimination of Trade Among the Member States
			3.1.5 The Discipline of the State Aids
			3.1.6 The Containment of Public Monopolies
			3.1.7 The Tax Harmonization
			3.1.8 The Principle of Effectiveness and the Preservation of National Taxation Systems
			3.1.9 The Recessive Scope of the Individual Rights with Comparison to the Phenomenon of Taxation
		3.2 The Legislation of European Union
			3.2.1 The Relief of Derivate EU Law in the Formation of the Processes of Fiscal Integration
			3.2.2 The Regulations Relating to the Taxation Matters
			3.2.3 The EU Directives on Taxation
			3.2.4 The Use of the Instrument of the Multi-Lateral Agreement for the EU Discipline of Taxation
			3.2.5 The Adoption of the Soft Law Instruments to Regulate the Taxation Matters
			3.2.6 In Particular, the Package ``Monti´´ and the Importance of the Issue of Harmful Tax Competition
			3.2.7 The Translation of Soft Law in Binding Legislation by the EU Institutions
			3.2.8 A Final Assessment Regarding the Use of Sources of EU Derivate Law
	4: The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law
		4.1 The Role of the Court of Justice Within the System of the EU Taxation Law
			4.1.1 The Judicial Power in the European Union
			4.1.2 The Role of the European Court of Justice in the System of Sources of the EU Taxation Law
			4.1.3 Considerations on the Contribution of the Advocates General to the Formation of the Decisions of the Court of Justice
		4.2 The Main Guidelines Followed by the European Jurisprudence on Taxation
			4.2.1 The Essentially Acknowledging Attitude of the Court of Justice About the VAT
			4.2.2 The Casuistic Attitude of the Court of Justice on Excises or Duties, as Well as on the State Aids
			4.2.3 The Creative Jurisprudence in Relation to the Direct Taxes
			4.2.4 The Rule of Reason and the Balance of the European Interest with the National Interests
			4.2.5 Some Synthetic Observations on the Role of Court of Justice Relating to the Regulation of the European Taxation System
Part II: The Principles
	5: The Customs Union
		5.1 The Abolition of the National Borders and the Customs Union as Founding Values of the European Common Market
			5.1.1 The Abolition of the National Borders in the Relationships Among the States
			5.1.2 The Institution of the Customs Union
			5.1.3 The European Customs Territory
		5.2 The Customs Union
			5.2.1 The Customs Union
			5.2.2 The General Principles for the Functioning of the Customs Union
			5.2.3 The Prohibition of Taxes with an Equivalent Effect
	6: The European Freedoms and the Principle of Non-restriction for Tax Purposes
		6.1 The Fundamental Role of the Freedoms of Movement Within the European Framework
			6.1.1 The Freedoms of Movement as Founding Value of the European Legal System
			6.1.2 The Principle of Non-restriction of the Freedoms of Movement for Tax Purposes
			6.1.3 The Judgment Concerning the Non-restriction in the European Jurisprudence
		6.2 The Free Movement of Goods
		6.3 The Freedom of Movement of Services
		6.4 The Free Movement of Capital
			6.4.1 The Free Movement of Capital for Tax Purposes
			6.4.2 The Exceptions to the Free Movement of Capital Expressly Provided by the Treaty
			6.4.3 A Derogation from the Principle of the Free Movement of Capital: The Judicial Clarification of the Concept of ``Lucrativ...
		6.5 The Free Movement of People
			6.5.1 The Free Movement of Workers
			6.5.2 The Freedom of Establishment
	7: The Principle of Tax Non-discrimination
		7.1 The Principle of Tax Non-discrimination
			7.1.1 The Centrality of the Principle of Tax Non-discrimination Regarding the Trade Among the States in the EU Legal System
			7.1.2 The Types of the Principle of Non-discrimination
			7.1.3 The Judgment of Discrimination
		7.2 The Importance of the Principle of Non-discrimination in Direct Taxes
			7.2.1 The Judicial Clarification of the Principle of Non-discrimination Regarding Direct Taxes
			7.2.2 The Comparability of the Situations for the Purpose of Application of the Principle of Non-discrimination
			7.2.3 The Evolution of the European Jurisprudence Towards the Overcoming of the Principle of Non-discrimination Through the Ap...
		7.3 The Relevance of the Principle of Non-discrimination in the Regulation of Indirect Taxes
			7.3.1 The EU Regulations on the Principle of Non-discrimination for the Purpose of the Indirect Taxation
			7.3.2 The Prohibition of Discriminatory Internal Taxation on the Products of Other Member States
			7.3.3 The Distinction of the Non Discrimination Compared to the Prohibition of Taxes ``with Equivalent Effect´´ to the Customs...
			7.3.4 The Implications of the Principle of Non-discrimination of Indirect Taxes and the Choice of the Country of Taxation
	8: The Tax Interest of the National States and the Balance with the European Values
		8.1 The Relevance of the Fiscal Interest of the National States in the European Order
			8.1.1 The Principle of the Efficiency and Preservation of the National Taxation Systems as Value of the EU Legal System
			8.1.2 The Dialectic Confrontation Between the Principle of the Efficiency of the National Public Finance and the EU Freedoms
		8.2 The Identification of the National Interests Qualified as Objective Causes of Justification with Respect to EU Values in t...
			8.2.1 The Creative Jurisprudence Regarding the Causes of Justification with Respect to the Application of EU Freedoms. The So-...
			8.2.2 The Emergence of the Overriding Reasons of General Interest as Cause of Justification with Respect to the Principles of ...
			8.2.3 The Jurisprudential Openings to the Principle of Territoriality
			8.2.4 The Jurisprudential Appreciation of the Risk of International Tax Evasion or Tax Avoidance
			8.2.5 The Protection of the Effectiveness of Tax Controls and Audits
		8.3 The Balancing of the Court of Justice Between the EU Interest and the National Interest
			8.3.1 The Use of the Principle of Reasonableness in the EU Jurisprudence as a Balancing Formula with Respect to the Principle ...
			8.3.2 The Recourse to the Principle of Proportionality as a Mechanism for the Mediation of the Possible Axiological Conflicts
			8.3.3 Some Considerations About the Balancing of the National Tax Interest and the Individual Rights in the Jurisprudence of t...
	9: The Tax Harmonization
		9.1 Tax Harmonization in the European Legal System
			9.1.1 The Notion of Tax Harmonization
			9.1.2 The Implementation of Regulatory Instruments in the European Harmonization
		9.2 The EU Harmonization of Indirect Taxes
			9.2.1 The General Rules of the Harmonization of the Indirect Taxes
			9.2.2 The Harmonization of VAT
			9.2.3 The Harmonization of Excise Duties
			9.2.4 The Harmonization of Customs Duties
		9.3 The Harmonization of Direct Taxes
			9.3.1 The General Rules of the Harmonization of Direct Taxes
			9.3.2 The Policy of the Harmonization of Direct Taxes Followed by the European Union
		9.4 The Regulatory Framework of the Principle of Tax Harmonization Within the EU
			9.4.1 The Determination of Taxation Models as a Qualifying Result of the Process of Tax Harmonization
			9.4.2 The Recessive Nature of the Principle of Harmonization in the EU Legal System
	10: The State Aids
		10.1 The General Framework Regarding the State Aids
			10.1.1 The Prohibition of the State Aids as a Measure to Promote the Free Competition in the Common Market
			10.1.2 Procedural Nature and Degree of Competence of the EU Guidelines on the State Aids
			10.1.3 The Character of the State Aids Prohibited Under the EU Law
			10.1.4 The Procedure for the Judgment on the EU Compatibility of the State Aids
			10.1.5 A Progressive Perspective Regarding the Exceptions to the Prohibition of the State Aids
			10.1.6 The Preventive Regulation for the Exceptions to the Prohibition of State Aids
			10.1.7 The Eligibility of de minimis Aids
		10.2 The Tax Relief as a Possible State Aid
			10.2.1 The Qualification of Tax Relief as a State Aid
			10.2.2 The Eligibility of Tax Incentives at a Regional or Local Level
			10.2.3 The Urban Free Zones
		10.3 The Recovery of the State Aids
	11: The Harmful Tax Competition
		11.1 The Harmful Tax Competition as an Emerging Value of the EU Legal System
			11.1.1 The Notion of ``Harmful Tax Competition´´
			11.1.2 The ``Harmful Tax Competition´´ as a Paradigm of the Limitation of National Taxation
		11.2 The Fight Against Harmful Tax Competition Within the EU Legal System
			11.2.1 The ``Monti Package´´ and the Introduction of the Code of Conduct
			11.2.2 The Content of the Code of Conduct
			11.2.3 The Effects of the Code of Conduct. The Assimilation to the State Aids
	12: The General Principles of the European Law Applicable to the Taxation
		12.1 The General Principles of the EU Law
		12.2 The Principles of Legal Certainty and Legitimate Expectations
		12.3 The Principle of Effectiveness
		12.4 The Principle of Proportionality
			12.4.1 The Principle of Proportionality Within the EU Law
			12.4.2 The Applications of the Principle of Proportionality in Tax Matters
		12.5 The Abuse of Law
			12.5.1 The Abuse of the Law as a General Principle of the EU Law in the Elaboration of the Court of Justice
			12.5.2 The Abuse of Law in Tax Matters
		12.6 The Environmental Protection and the Principle ``Who Pollutes Pays´´
			12.6.1 The Protection of the Environment as a Primary Value of the EU Legal Order; The Principle ``Who Pollutes Pays´´
			12.6.2 The Environmental Taxes
			12.6.3 The Tax Facilitations with an Environmental Purpose
			12.6.4 The Principle of Differentiation and the Observation of other European Principles
Part III: The Anti-Sovereign
	13: The Relation Between Sovereignty and Taxation Power Within the European System: The Anti-Sovereign
		13.1 The ``Negative´´ Taxation as a Qualifying Feature of the EU Law
			13.1.1 The Evaporation of the Taxation Power Within the EU Legal System: The ``Negative´´ Taxation
			13.1.2 The Cultural Background of the Discipline of Fiscal Power Lies in the Economic Doctrine Which Affirms the Principle of ...
			13.1.3 The Instrumentality of the Taxation Power to the Market in the EU Legal Order: The ``Neutral´´ Taxation
		13.2 The Anti-Sovereign
			13.2.1 The Relationship Between Sovereignty and Power of Taxation in the European Union: The Anti-Sovereign
			13.2.2 The Dangers of the Anti-Sovereign: The Risks of the Assumption of the Idea of ``Market´´ as Paradigm of Taxation Power
		13.3 The Remedies Against the Risks of the Anti-Sovereign
			13.3.1 The European Constitution as a (Partial) Antidote to the Anti-Sovereign
			13.3.2 The Formation of a European Financial Administration
			13.3.3 The EU Taxation Law in the Transition Phase
Bibliography