With the Aids to Greece and ESM-Fiscal Compact rulings,the German Federal Constitutional Court has opposed the European Integration Process between EU member States with the prohibition on German Federal Parliament to decline its responsability concerning the main decisions about tax revenues and public expenditures. This constraint may correct the so called "democratic deficit" of European institutions, because it protects the national institutional arrangements for equalization, which the tax revenue contributes to finance. The comparison between the italian fiscal system and the conclusion reached by the German Court on the subject emphasises the need of an essential update of both the substantial and formal tax rules and litigation process, aimed at recognizing the value of the taxpayer as a person, in line with the duties of solidarity imposed to the Italian State by its EU membership.
Le prerogative del Parlamento in materia di tributi e di spese, alla luce delle decisioni della Corte di Karlsruhe sugli aiuti alla Grecia, e sul MES-Fiscal Compact / G. Ragucci. - In: RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE. - ISSN 0035-6131. - LXXI:3(2012), pp. 410-449.
Le prerogative del Parlamento in materia di tributi e di spese, alla luce delle decisioni della Corte di Karlsruhe sugli aiuti alla Grecia, e sul MES-Fiscal Compact
G. RagucciPrimo
2012
Abstract
With the Aids to Greece and ESM-Fiscal Compact rulings,the German Federal Constitutional Court has opposed the European Integration Process between EU member States with the prohibition on German Federal Parliament to decline its responsability concerning the main decisions about tax revenues and public expenditures. This constraint may correct the so called "democratic deficit" of European institutions, because it protects the national institutional arrangements for equalization, which the tax revenue contributes to finance. The comparison between the italian fiscal system and the conclusion reached by the German Court on the subject emphasises the need of an essential update of both the substantial and formal tax rules and litigation process, aimed at recognizing the value of the taxpayer as a person, in line with the duties of solidarity imposed to the Italian State by its EU membership.Pubblicazioni consigliate
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