LEADER 02385nam 2200373z- 450 001 9910637771103321 005 20230221122237.0 035 $a(CKB)5470000001631767 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/95514 035 $a(EXLCZ)995470000001631767 100 $a20202212d2022 |y 0 101 0 $aita 135 $aurmn|---annan 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aChapter Solidarietà e politiche sociali tra Costituzione e Unione europea 210 $aFlorence$cFirenze University Press$d2022 215 $a1 electronic resource (18 p.) 225 1 $aStudi e saggi 311 $a88-5518-591-8 330 $aA recognition of the duties of solidarity in constitutional provisions necessarily starts from Article 2 of the Constitution, in which solidarity is solemnly affirmed and recognised as a fundamental constitutional legal principle. Solidarity is realised as the source of non-derogable duties, including the tax duty. The construction of the tax relationship is no longer the purely atomistic one of the qualification of the reciprocal positions of the state (tax sovereignty) and the taxpayer (subject of abstention claims), but becomes the construction of the (tax) system in which the burdens arising from the common interest are distributed among all members of the community. Such a systematic dimension of solidarity, which is the one found in the Italian Constitution, is challenged in the context of European integration. And, in any case, as many have observed, the EU lacks a solidaristic set-up that characterises it in terms even comparable to those of the Italian constitutional system and in any case such as to authorise a systematic construction of European solidarity. The criticism of the current set-up must be followed by a proposal, which could be centred on a truly European tax. 517 $aPago, dunque sono 606 $aPolitics & government$2bicssc 610 $aConstitution 610 $anon-derogable duties 610 $aEuropean integration 610 $asocial rights 615 7$aPolitics & government 700 $aPezzini$b Barbara$4auth$0231263 906 $aBOOK 912 $a9910637771103321 996 $aChapter Solidarietà e politiche sociali tra Costituzione e Unione europea$93040579 997 $aUNINA