This article deals with the decision taken by the Court of Justice of the European Union in of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17).The authors acknowledge that the "Danish...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...

Elf Euroländer haben beschlossen, auf Basis eines EU-Richtlinienentwurfs eine Finanztransaktionssteuer einzuführen. Der Autor untersucht hier das zugrunde liegende Konzept und die Gestaltungsparameter. Die verzerrende Wirkung dieser Steuer hält er für gering, das Aufkommen wird wohl nicht...

The work constructs projections till 2030 for health care expenditures of Italian Regional Health Care Systems. Three different schemes of financing are hypothesised, with three different levels of solidarity between Regions. Financing is always supposed to cover the entire exigency of...

An appropriate structure of tobacco taxation should balance only apparently contrasting health, industrial and fiscal aims. In this paper, it will be discussed the main critical issues of the present system of tobacco taxation in Italy and some hypotheses of reform. In particular, it will be...

Much of the controversy surrounding recent policy proposals to broaden the base for value added taxes (VAT) revolves around who ultimately bears the burden of these taxes. The typical assumption is that consumer prices fully reflect taxes, so that the main empirical question is how the tax...

This note reviews May 2019 OECD framework agreement report, “OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019” on international taxation of the ‘digital economy'. The core conclusions of the review are:1. The framework agreement proposals to-date represent complex,...

Excess taxation of capital gains is a by-product of inflation in a tax system that uses nominal values as its basis. Studies by Feldstein, Green and Sheshinsky [JPE 1978] and Feldstein and Slemrod [NBER WP 234, 1978] analyze related macroeconomic distortions associated with corporate stock...

Policymakers have been considering vehicle and fuel taxes to reduce transportation greenhouse gas emissions, but there is little evidence on the relative efficacy of these approaches. We examine an annual vehicle registration tax, the Vehicle Excise Duty (VED), which is based on carbon emissions...