The impact of the Common Constitutional Traditions of EU Member States on the Process of Europeanisation of Tax Law- L'impatto delle tradizioni costituzionali comuni nel processo di europeizzazione del diritto tributario
Programma di finanziamento: PRIN 2022
Responsabile scientifico: Mario Nussi
Durata del progetto: 28.09.2023 - 27.09.2025
Presentazione del progetto
The object of this research project focuses on the contribution that legal interpretation can secure to European tax integration in the areas in which the issuing of secondary law fails to meet the unanimity requirement and the Court of Justice is unable tax disparities and situations lacking a sufficient link with EU law.
Working Package 1 – The Application of the Common Constitutional Traditions to Taxation
Working Package 2 – Coordination of Tax Sovereignty
Working Package 3 - Enforcement Issues
Working Package 4 – Coordination
Working Package 5 – Dissemination