Евразийский научно-исследовательский центр сравнительного и международного финансового права

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From Public Finance Law to Tax Law: Studies in Honor of Andrea Amatucci

Публикации > Книги и монографии
Preliminary Note

Given the various denominations which are hosting in legislation, the doctrine and jurisprudence in the world to identify the specialty of the Law that deals with so-called "Financial phenomenon public", in this work assumes that the Law of the Public Estate, Tax law, Public finance law and Financial law have the same scope and meaning. In this way, the program seeks to respect the terms used by the numerous authors who have contributed to make possible its publication. The same has been prepared with regard to the designations Science of public finances Science of finances and Science of public estate, which is often identify the specialty that deals with the economic aspect of the aforementioned financial phenomenon.

Comitato Scientifico
VICTOR UCKMAR Université di Genova ITALIA;
G. T. PAGONE University of Melbourne AUSTRALIA;
PETER BYRNE Georgetown University Washington USA.

General Scheme

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Volume I
Part I
First Section
Lerke Osterloh (Germany):
Methodological problems in Tax law.
Pietro Selicato (Italy):
Comparing in Tax law: some considerations about the method.
Second Section
Klaus-Dieter Drüen Heinrich (Germany):
Interpretation of Tax law.
José Luis Pérez de Ayala (Spain):
Fiscal technique as basis and argument for the legal knowledge of taxes.
Giuseppe Abbamonte (Italy):
Interpretation, proportionality and tax function according to the constitutional principles of tax obligation.
G.T. Pagone (Australia):
Tax uncertainty “whoever hopes a faultless tax to see, hopes what never was, or is, or ever shall be”.
Giuseppe Melis (Italy):
Interpretation and certainty in Tax law.
Rodrigo Garcés Velalcázar (Ecuador):
The criterion of economic reality as a method for the interpretation of tax norms.
Pasquale Pistone (Italy):
Legal pluralism and legal interpretation of tax provisions.
Philippe Bern (France):
The interpretation of tax law from the French court.

Volume II
Part II
Manuel González Sánchez (Spain):
The autonomy of Finance law.
Nicola D’Amati (Italy):
The autonomy of Tax law within the unity of Financial law.
Julio Roberto Piza Rodríguez (Colombia)
: Principles in Tax law.
Danil V. Vinnitskiy (Russia):
Financial and Tax law in the Russian legal order.
Part III
First Section
General aspects
Claudio Sacchetto (Italy):
Ethics and tax.
Eleonora Lozano y Marcel Hofstetter Gascón (Colombia):
Taxation and economic thought.
Luis Miguel Gómez Sjöberg (Colombia):
Interventions of the financial norm in the economy (non-fiscal purposes of taxation).
Francisco Álvarez Arroyo (Spain):
Interventions of the financial norm in the economy: fiscal and non-fiscal purposes of taxation.
Jorge Bravo Cucci (Peru):
Interventions of the financial norm in the economy. Non-fiscal purposes of taxation.
Emilio Cencerrado (Spain):
A reflection on the use of tax law for non fiscals purposes.
Juan Pablo Godoy (Colombia):
Non-fiscal purposes of taxation.
Juan Ignacio Gorospe Oviedo (Spain):
Funding through taxation: a fair tax system and an efficient public expenditure.
Peter Byrne (USA):
Deferral: considerations for developing countries.
Dominick Salvatore (USA):
The financial crisis: causes, effects, public choices, tax issues and perspectives.
Elena Yuryevna Gracheva (Russia):
Major trends in the development of governmental audit as a primary tool of pursuing public interests in the market economy.
Second Section
Particular aspects
Zhenya Liu - Yang Wu (China):
The reforms of China’s tax system: proceedings, experiences and perspectives.
Sergej Zapolskij (Russia):
Problems of Financial law regulation of overcoming economic crisis in Russia.
Konosuke Kimura (Japan):
The true flat tax combined with tax credits system: the residual income doctrine to secure beyond poverty line.
Juan Calvo Vérgez (Spain):
Economic planning in the Spanish legislation.

Volume II
Part IV
First Section
General aspects
José Casalta Nabais - Suzana Tavares Da Silva (Portugal):
The post-modern state and the concept of tax.
Paulo de Barros Carvalho (Brazil):
Toward a critical theory of the rule of law: from the theory to the definition of tax.
Alex Córdova (Peru):
The concept of tax. The ability to pay and the myth of environmental taxes.
Sacha Calmon (Brazil):
The tax: definition and classification.
Luis Hernández Berenguel (Peru):
The tax: definition and classification.
Sofía Regueros (Colombia):
Definition and classification of Tax law.
Álvaro Camacho (Colombia):
The diverse classifications of taxes.
Second Section
Particular aspects
Vasco Branco Guimarães (Portugal):
Civil liability within tax legal relationships in Portugal.
Agostino Ennio La Scala (Italy):
Static and dynamic evolution of the definition of tax legal relationship.
Stefano Fiorentino (Italy):
Reflections on the tax liability: Amatucci’s thought and problematic issues still relevant today.
Giuseppe Marino (Italy):
“Effective beneficial owner” and income ownership: overlaps grafts and (probable) genetic mutations.
José Antonio Sánchez Galiana (Spain):
The shaping and juridical regime of duties in the Spanish tax system. Taxation, parafiscality and extrafiscality.
Enrique Bulit Goñi (Argentina):
Connected taxes: rates and special contributions.
Manuela Fernández Junquera (Spain):
Rates and Special leves: two taxes converted.
Rosa Galapero Flores (Spain):
Parafiscal revenues in Spain. Legal status and assumptions.
Gabriel Ruan Santos (Venezuela):
Parafiscal demands.
Catalina Hoyos Jiménez (Colombia):
Connected taxes and Parafiscality.

Volume III
Part V
First Section
Financial power and taxing power
Markus Heintzen (Germany):
Developments in the German “Financial Constitution” since the introduction of euro.
Nora Lifschitz (Argentina):
The evolution of financial juridical thought in America. Public Finance as an expression of latinamerican constitutionalism.
Aurora Ribes (Spain):
The attribution of normative competences on assigned taxes by the Spanish state to the autonomous communities.
Clemente Checa (Spain):
The crisis of the constitutional principles of taxation.
Amparo Navarro Faure (Spain):
The concept of financial power in a globalized treasury.
Antonio López Díaz (Spain):
Towards a new budgetary discipline of the general administration.
Adolfo Atchabahian (Argentina):
The principles of the budgetary system and their application.
Amable Corcuera Torres (Spain):
Budgetary principles: special reference to the local context.
Miguel Ángel Martínez Lago (Spain):
Nature and limits of the approval function of budgets.
Horacio Corti (Argentina):
The “juridical nature” of the budget law: towards a new juridical-financial paradigm.
José Vicente Troya (Ecuador):
Public Spending.
Luis Alfonso Martínez Giner (Spain):
Economic crisis and public expenditure: a juridical reflection.
Second Section
Constitutional principles on taxation in general
Marco Aurelio Greco (Brazil):
Taxes and economic policy: constitutional profile.
José Osvaldo Casás (Argentina):
The constitutional principles of the tax system .
José Alejandro Bernate (Colombia):
The constitutional principles of the tax system.

Volume III **
Third Section
The single constitutional
principles relating to tax matters
Alberto Tarsitano (Argentina):
The autonomy of Financial law and the principle of tax-paying ability.
José María Lago Montero (Spain):
Refuse collection user fees: by-passable costs, imputable costs, economic capacity and environmental protection.
Eva Aliaga Agulló (Spain):
Economic capacity as a citizen’s right: its foundation within our constitutional framework.
Antonio Uricchio (Italy):
Dematerialization of wealth, globalization and new indices for measuring wealth: the challenges of taxation in the beginning of the new millennium.
Ruth Yamile Salcedo Younes - Alix Adriana Llanes Arenas (Colombia):
Constitutional tributary principles. Principle of legal reserve and non-retroactivity.
Heleno Taveira Torres (Brazil):
Temporal effectiveness and legal certainty: non-retroactivity and principle of Tax laws.
Hans Gribnau (Holland):
Legitimacy in fiscal relationships: rule of law and good governance.
Sergio Endress (Chile):
Legality, legal reserve and international accounting norms: reflections on certainty and participation.
Gerard T. K. Meussen (Holland):
The principle of reasonableness in the jurisprudence of the ECJ.
Álvaro Rodríguez Bereijo (Spain):
The principle of tax equality in the judicial experience of constitutional procedures.
Pedro Massone Parodi (Chile):
The equality within taxes.
Misabel Abreu Machado Derzi (Brazil):
On the systemic trust and mistrust on the production of legal norms and the necessity to continuously foster trust.
Joachim Lang (Germany):
The principle of efficiency and the principle of utility in Tax law.
Mónica Rodrigo Gómez de la Bárcena (Spain):
Some reflections about constitutional principles and the procedure of verification.
Alejo Hernández Lavado (Spain):
The solidarity between territories in the Spanish constitution of 1978.
Rafael Oliver Cuello (Spain):
The protection of personal data in the taxation context.
Humberto Medrano Cornejo - Alex Morris Guerinoni (Peru):
The nonconfiscatory principle.
Gabriel Ibarra Pardo (Colombia):
Constitutional aspects of the commercial defense measures (CDM).
Fourth Section
Fiscal federalism
Giuseppe Abbamonte (Italy):
Federalism and participation in the constitution.
Franco Fichera (Italy):
Prohibition of State aid and “special tax relief”.
The implementation of fiscal federalism in Italy.
Salvatore Sammartino (Italy):
The principle of territoriality in the application of fiscal federalism.
Raffaele Perrone Capano (Italy):
Crisis in the taxpayer revenue guarantee system and between the eclipse of the parliamentary system and of the initiation of a multi-level financial system.
Pietro Boria (Italy):
The crushing of tax system in a variety of tax systems.
Rubén Óscar Asorey (Argentina):
Municipal tax power in Latinamerica.

Volume IV
Part VI
First Section
International Tax law
Augusto Fantozzi (Italy):
International tax law: evolution, current problems and prospects in the italian perspective.
Carlo Garbarino (Italy):
General aspects of the rules on the transnational income’s taxation: from the interaction of tax powers to the proliferation of the sources.
Roger Kola Gonze (Congo):
A look on the characteristics of taxes and international fiscal conventions of the developing countries: the case of Subsaharian Africa.
Esperanza Buitrago - Carlos Alberto Forcada (Colombia):
Know how, technical assistance and software in the definition of article 12 of the treaties to avoid double taxation.
José Manuel Almudí (Spain):
The corporate residence in the Spanish tax system and in the double taxation treaties.
Jesús Orlando Corredor Alejo (Colombia):
The notion of dividends in Colombian law and its application in the double taxation treaties.
María Teresa Soler Roch (Spain):
Resident vs. Non-resident: option vs. discrimination.
Jaime Aneiros Pereira - Carmen Ruiz Hidalgo (Spain):
The fiscal regime of the Holding companies in Spain: the foreign securities holding companies.
Agostinho Toffoli Tavolaro (Brazil):
Tax regime for artists and sportsmen.
Reuven Avi-Yonah (USA):
E pluribus, unum? Tax convergence and globalization.
Jacques Malherbe - Philippe Malherbe (Belgium):
International taxation in the matter of dividends: a proposal for modifications to the discipline.
Giuseppe Marini (Italy):
The representative in Italy for the tax reporting procedure of non-resident companies or organizations in respect to the income tax.
Germán Pardo Carrero (Colombia):
The most favoured nation clause.
Second Section
Community Tax Law
Frans Vanistendael (Belgium):
An European charter of taxation: the missing links for the internal market.
Patrick Saerens (Belgium):
The European Convention of human rights puts
the Belgian tax law to the test
Pablo Chico de la Cámara (Spain):
Consequences of the declaration of nulity of a tax rule.
Margarita Escobar (Colombia):
Public finance in economic integration. An analysis of the Andean community from the perspective of the European Union.
Giuseppe Tesauro (Italy):
Tax implications of the freedom of movement within the European single market.
Maria Vittoria Serranò (Italy):
Structural development taxation and the precautionary freeze on State aids.
Begoña Pérez Bernabeu (Spain):
The principle of protection of lawful confidence in the aid provided by the State. (The theory of foreseeable risk: a limit to the protection of lawful confidence).
Manlio Ingrosso (Italy):
Tax concessions for cooperatives and State aids.
Francesco Tundo (Italy):
The “personal” permanent stablishment.
Roberto Fernández López - Ana Pita Grandal (Spain):
Disparities between community law and internal law in the proposal for a common consolidated tax base.
Jörg Manfred Mössner (Germany):
Common market and territoriality of Taxes.
Elena Manzano Silva (Spain):
Advance pricing agreements in related-party transactions.
Manuel Pires - Rita Calçada Pires (Portugal):
Types of liability in portuguese taxation on individual income. Complexity vs. Simplicity?
Joachim English (Germany): The place of supply of services in the European VAT system.
Mercedes Núñez Grañón (Spain):
Taxation at source versus taxation at destiny: a reflection on the evolution of the value added tax VAT.
Álvaro Villegas Aldazosa (Bolivia):
US tax credit for VAT refund tax: the bolivian case.
Antonio Vázquez del Rey Villanueva (Spain):
Relevance of the influence and the deduction on the VAT structure and conception.

Volume V
Part VII
First Section
General aspects
Vicente Oscar Díaz (Argentina):
Taxation procedure and process.
Second Section
Tax proceedings
Leonardo Perrone (Italy):
Evolutionary trends and anchor points in terms of the assessment of business income.
Juan Enrique Varona Alabern (Spain):
The motivation of the assessed value by the Treasury. A special reference to the real estate.
Ernesto Eseverri (Spain):
Inspective actions and the principle of proportionality.
Gianni Marongiu (Italy):
The responsible for tax procedure and the “New republic day”.
Fabrizio Amatucci (Italy):
Bank assessment in determining the higher taxable income.
Jorge Martín López (Spain):
Rectification of voluntary tax assessments.
Gianfranco Gaffuri (Italy):
The procedure and assessment records in the domestic tax consolidation.
Ana María Delgado García (Spain):
The fulfilment of the formal tax obligations and information and communication technologies.
Eugenio Simón Acosta (Spain):
The foundations of the pecuniary liability of the legislating State in tax matters.
Paul Cahn-Speyer (Colombia):
The demand of guilt within the sanctionary component of interests on default in tax matters.
José Manuel Tejerizo López (Spain):
Some general considerations as regards the tax inspection in Spain.
Third Section
Tax avoidance and abuse of rights
Franco Gallo (Italy):
Considerations on the abuse of law in tax matters.
Loris Tosi (Italy):
Porspective and constructive considerations on the abuse of right.
Paolo Puri (Italy):
The development of the abuse of right in the Italian tax system.
Daniel Deak (Hungary):
International tax law and Tax avoidance.
Andrea Parlato (Italy):
Office detection and enforceability of tax avoidance and of abuse in tax law: reflections and interpretative cues.
Fourth Section
The Tax process
Yves Brard (France):
The judge, source of Procedural tax law.
Luigi Ferlazzo Natoli (Italy):
The cost-benefit analysis of the current tax context.
Giuseppe Abbamonte (Italy):
Some observations on the tax process reform.
Franco Paparella (Italy):
The discipline of credit losses in cases of debtors in crisis or under insolvency procedures.
Jaime García Escobar (Chile):
The constitutionality of tax tribunals in Chile and a study of the new law.
Fifth Section
Alternative methods
for solving tax disputes
João Ricardo Catarino - Luciano Gomes Filippo (Portugal - Brazil):
Arbitration in tax law: current state and expectations.
Fernando Serrano Antón (Spain):
Alternative methods of dispute resolution in tax matters: admissibility, constitutional compatibility and remedy to litigiousness.
Daniel Casas Agudo (Spain):
On the constitutional and dogmatic admissibility of consensual and negotiation mechanisms in taxation. A special mention of the Italian legislation.
Isaac Merino Jara (Spain):
The previous proposals for taxation in the Basque country.
Jean-Claude Martínez - Norma Caballero Guzmán (France - Colombia):
A contribution to the theory of fiscal codification.
César García Novoa (Spain):
Codification in Tax law: current perspectives.
Jesús Alberto Sol Gil (Venezuela):
The codification of Tax law.

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