L'incidenza del diritto comunitario sulle convenzioni contro la doppia imposizione

El sometimiento de una determinada manifestación de riqueza a más de una soberanía tributaria estatal constituye uno de los principales problemas que perjudican la movilidad de los factores productivos, distorsionando las relaciones comerciales que pueden establecerse entre operadores económicos que se encuentran situados en países diversos. Conscientes del carácter negativo que esta circunstancia puede representar para el desarrollo de sus relaciones económicas, e incluso políticas, con otros Estados, las autoridades nacionales han procedido a la fijación de ciertas reglas que tienen por finalidad establecer un reparto de la potestad impositiva correspondiente a una concreta manifestación de riqueza entre las soberanías tributarias concurrentes, determinando el sometimiento a gravamen en un único Estado o, en caso de que ninguna de las soberanías tributarias concurrentes renuncie a su consideración, articulando las medidas que permitan eliminar o atenuar el doble gravamen que se generaría. Hallándonos en un contexto internacional, la adopción de estas reglas no podía realizarse sino de una forma consensuada entre los sujetos soberanos que constituyen esta sociedad, sin admitir mayores ingerencias que las derivadas de las propias limitaciones establecidas para cada uno de los Estados contratantes en sus propias normas constitucionales y de la aceptación de los condicionantes que pudiera imponer el respeto al Derecho internacional. Así fue como los convenios de doble imposición internacional, que esencialmente revisten carácter bilateral, se convirtieron en el principal instrumento de los Estados para luchar contra este fenómeno, complementándose con las medidas unilaterales de carácter interno que cada uno de estos países adoptaba para perfeccionar y hacer efectiva la regulación contenida en los mismos. Sin embargo, la creación de la Comunidad Europea, con sus especiales características, ha supuesto la aparición de un nuevo nivel de normatividad que afecta a sus Estados miembros, imponiéndoles unas obligaciones que vienen a sumarse a las que estos mismos Estados hayan asumido en su calidad de actores de la sociedad internacional y que, en determinadas circunstancias, pueden resultar contradictorias, determinando el surgimiento de situaciones conflictivas entre instrumentos jurídicos que pertenecen a diversos planos de normatividad y presentan un diverso ámbito de aplicación. Este trabajo pretende abordar una especie concreta perteneciente al género de las situaciones conflictivas que pueden establecerse entre el Derecho comunitario y las normas internacionales, concretamente las relativas a las contradicciones existentes entre las normas pertenecientes al primero de los sistemas jurídicos mencionados y los convenios de doble imposición suscritos por los Estados miembros de la Unión Europea. No obstante, con carácter previo, consideramos oportuno abordar la problemática reseñada desde una perspectiva general, aspecto al que dedicamos el primer capítulo de nuestro trabajo, pues sólo una correcta determinación de las pautas que rigen las relaciones entre los sistemas normativos a los que nos vamos a referir, puede aportarnos el sustrato teórico necesario para afrontar nuestro particular estudio. Una vez establecidas esas reglas de alcance general, abordaremos la primera fase de nuestro estudio relativo a la incidencia del Derecho comunitario sobre los convenios de doble imposición, tratando de determinar el alcance de las limitaciones que las normas comunitarias originarias imponen a los Estados miembros al proceder a la eliminación de la doble imposición mediante normas convencionales, intentando identificar los aspectos de los convenios de doble imposición que presentan un carácter más problemático con las exigencias comunitarias. Esta labor de descubrimiento y depuración de los aspectos conflictivos de los convenios de doble imposición, a la que dedicamos el segundo capítulo de nuestro trabajo, se ha desarrollado por el Tribunal de Luxemburgo a través de una interpretación expansiva del contenido de las libertades comunitarias que recibe la denominación de “armonización negativa”, en función del carácter esencialmente destructivo que ha representado para los instrumentos normativos utilizados por los Estados miembros en la eliminación de la doble imposición. En una segunda fase de nuestro análisis, a la que dedicamos el tercer capítulo de nuestro estudio, intentaremos exponer el alcance que en materia de eliminación de la doble imposición pueden presentar las medidas de carácter positivo adoptadas por las Instituciones comunitarias, así como la incidencia de las mismas respecto a los convenios de doble imposición, tratando de clarificar cuál es el marco competencial existente sobre esta materia e intentando señalar cuáles serían las medidas más idóneas para resolver las situaciones conflictivas que pueden plantearse entre el Derecho comunitario y los convenios de doble imposición. La importancia que la eliminación de las situaciones de doble imposición reviste en un contexto que, como el comunitario, ha reconocido la necesidad de eliminar todas las trabas que perjudiquen la libre circulación de personas, capitales, bienes y servicios, así como la inadecuación a las exigencias comunitarias de algunas de las medidas que actualmente se ocupan de resolver esta cuestión, son aspectos que, en nuestra opinión, justifican la realización del estudio que nos disponemos a desarrollar.

Dinamica sedimentaria torbiditica in bacini confinati: margine orientale della Sardegna

La sedimentazione clastica di mare profondo è attualmente uno dei principali argomenti della ricerca sedimentologica sia in ambito puramente accademico che in ambito petrolifero-industriale. Gli studi recenti hanno enfatizzato l'influenza fondamentale della topografia preesistente del fondo marino sulla crescita e la morfologia sui fan di mare profondo; si è visto come, in molti systemi torbiditici, l’evoluzione dei processi deposizionali sia stata da moderatamente a fortemente controllata dall’ effetto di confinamento di scarpate tettoniche, ridge strutturali e seamounts. Scopo di questo lavoro è studiare l'effetto del confinamento alla scala di bacino sui principali sistemi torbiditici del margine orientale della Sardegna che rappresenta un margine passivo articolato di bacini di intraslope confinati verso mare da seamounts. Lo studio dei sistemi deposizionali è stato eseguito attraverso l'interpretazione di dati di batimetria multibeam ad alto dettaglio acquisiti dall’ISMAR di Bologna durante la crociera Tir99. L’ interpretazione multibeam è stata integrata con l’ analisi di profili sismici a riflessione per comprendere la morfologia l’organizzazione interna e l’evoluzione nel tempo dei principali elementi deposizionali dei sistemi torbiditici. Tre bacini di intraslope (Olbia, Baronie e il settore settentrionale del bacino Ogliastra) sono stati investigati. Il bacino di Olbia è il bacino più settentrionale del margine orientale della Sardegna ed è limitato verso mare dai seamount Etruschi e Baronie. Il principale sistema torbiditico del bacino di Olbia è costituito dal Caprera, articolato in un sistema di canyon alimentatori nella piattaforma e nella scarpata continentale e da un ampio canale con argini alla base della scarpata. Il Caprera è fiancheggiato da un ampia piattaforma continentale, e questa, fungendo da “magazzino” per il materiale piu grossolando, può spiegare la peculiare architettura sedimentaria del suo fan. L'effetto di confinamento del bacino sulla forma e sull'evoluzione del fan del Caprera è evidente soprattutto sull'asimmetria dei leve e su fenomeni di avulsione che hanno coinvolto il canale. Il bacino di intraslope di Olbia appare completamente riempito, e, nel bordo orientale, è presente il canyon di intrabacino verso il bacino sottostante. Gli effetti dell'abbassamento del livello di base sono visibili nel settore distale del sistema, dove si ha lo sviluppo di canali distributari e di valli erosive a basso rilievo, che rappresentano le porzioni "upslope" dei canyon di "bypass". Il bacino di intraslope del Baronie è il bacino centrale del margine, confinato verso mare dal seamount delle Baronie, e presenta una via di fuga laterale rappresentato dal sistema di canyon di Gonone-Orosei. Il Posada è il sistema torbiditico principale, consiste di un canyon profondamente inciso nella piattaforma e nella scarpata, e sviluppa alla base della scarpata un piccolo fa radiale. La morfologia del è il risultato dell'interazione complessa tra la geoemtria del bacino ricevente ed il comportamento dei flussi sedimentari. La forma del bacino ha costretto il sistema torbiditico a cambiare la direzione di sviluppo, da est verso sud. Processi di framanento in massa a grande scala hanno inoltre contribuito alla riorganizzazione del sistema torbiditico. Il bacino dell’Ogliastra è localizzato nel settore meridionale del margine, limitato verso mare dal seamount Quirra. Il settore settentrionale della scarpata continentale del bacino Ogliastra è caratterizzato da canyon e incisioni di carattere ibrido, con tratti deposizionali ed erosivi. L'Arbatax è il principale sistema torbiditico del bacino di Ogliastra caratterizzato da un settore meridionale dominato da un canale alimentatore e da un settore settentrionale abbandonato, caratterizzato da fenomeni di smantellamento e instabilità gravitativa. In generale i risultati dello studio evidenziano l'importanza della combinazione dei fattori di controllo esterni, e della topografia preesistente, nello sviluppo dei processi sedimentari e degli elementi deposizionali dei sistemi torbiditici. In particolare, appare evidente come lo stile deposizionale dei sistemi torbiditici in ambiente confinato diverga sostanzialmente da quello previsto dai modelli di fan sottomarini usati come strumenti predittivi nella esplorazione e sfruttamento dei giacimenti di idrocarburi.

Mass-transport deposits on Mediterranean continental margins

Extensive mass transport deposits and multiple slide scars testify widespread and recurrent submarine sediment failures occurring during the late Quaternary on the SW-Adriatic and SE-Sicilian margins. These mass movements and their consequences contributed to shape the continental slopes and fill the basins with characteristic signatures. Geomorphological, seismo-stratigraphic, sedimentological and biostratigraphic data provide clues to: 1) define distinct failure mechanisms investigating on factors that determine dissimilar organization of coeval displaced masses, 2) reconstruct successive phases of failure stressing on the same location where slide scars crosscut and mass-transport deposits overlap, 3) analyze regional setting and indicate the most suitable place where to calculate mass wasting frequency. Discussions on the role of fluid flow, currents activity and tectonic deformation determine a wider view on the construction of the studied continental margins.

High-resolution stratigraphy of Central and Southern Adriatic Quaternary deposits of sub-Milankovian climate change on Mediterranean circulation

This volume is a collection of the work done in a three years-lasting PhD, focused in the analysis of Central and Southern Adriatic marine sediments, deriving from the collection of a borehole and many cores, achieved thanks to the good seismic-stratigraphic knowledge of the study area. The work was made out within European projects EC-EURODELTA (coordinated by Fabio Trincardi, ISMAR-CNR), EC-EUROSTRATAFORM (coordinated by Phil P. E. Weaver, NOC, UK), and PROMESS1 (coordinated by Serge Bernè, IFREMER, France). The analysed sedimentary successions presented highly expanded stratigraphic intervals, particularly for the last 400 kyr, 60 kyr and 6 kyr BP. These three different time-intervals resulted in a tri-partition of the PhD thesis. The study consisted of the analysis of planktic and benthic foraminifers’ assemblages (more than 560 samples analysed), as well as in preparing the material for oxygen and carbon stable isotope analyses, and interpreting and discussing the obtained dataset. The chronologic framework of the last 400 kyr was achieved for borehole PRAD1-2 (within the work-package WP6 of PROMESS1 project), collected in 186.5 m water depth. The proposed chronology derives from a multi-disciplinary approach, consisting of the integration of numerous and independent proxies, some of which analysed by other specialists within the project. The final framework based on: micropaleontology (calcareous nannofossils and foraminifers’ bioevents), climatic cyclicity (foraminifers’ assemblages), geochemistry (oxygen stable isotope, made out on planktic and benthic records), paleomagnetism, radiometric ages (14C AMS), teprhochronology, identification of sapropel-equivalent levels (Se). It’s worth to note the good consistency between the oxygen stable isotope curve obtained for borehole PRAD1-2 and other deeper Mediterranean records. The studied proxies allowed the recognition of all the isotopic intervals from MIS10 to MIS1 in PRAD1-2 record, and the base of the borehole has been ascribed to the early MIS11. Glacial and interglacial intervals identified in the Central Adriatic record have been analysed in detail for the paleo-environmental reconstruction, as well. For instance, glacial stages MIS6, MIS8 and MIS10 present peculiar foraminifers’ assemblages, composed by benthic species typical of polar regions and no longer living in the Central Adriatic nowadays. Moreover, a deepening trend in the paleo-bathymetry during glacial intervals was observed, from MIS10 (inner-shelf environment) to MIS4 (mid-shelf environment).Ten sapropel-equivalent levels have been recognised in PRAD1-2 Central Adriatic record. They showed different planktic foraminifers’ assemblages, which allowed the first distinction of events occurred during warm-climate (Se5, Se7), cold-climate (Se4, Se6 and Se8) and temperate-intermediate-climate (Se1, Se3, Se9, Se’, Se10) conditions, consistently with literature. Cold-climate sapropel equivalents are characterised by the absence of an oligotrophic phase, whereas warm-temeprate-climate sapropel equivalents present both the oligotrophic and the eutrophic phases (except for Se1). Sea floor conditions vary, according to benthic foraminifers’ assemblages, from relatively well oxygenated (Se1, Se3), to dysoxic (Se9, Se’, Se10), to highly dysoxic (Se4, Se6, Se8) to events during which benthic foraminifers are absent (Se5, Se7). These two latter levels are also characterised by the lamination of the sediment, feature never observed in literature in such shallow records. The enhanced stratification of the water column during the events Se8, Se7, Se6, Se5, Se4, and the concurring strong dilution of shallow water, pointed out by the isotope record, lead to the hypothesis of a period of intense precipitation in the Central Adriatic region, possibly due to a northward shift of the African Monsoon. Finally, the expression of Central Adriatic PRAD1-2 Se5 equivalent was compared with the same event, as registered in other Eastern Mediterranean areas. The sequence of substantially the same planktic foraminifers’ bioevents has been consistently recognised, indicating a similar evolution of the water column all over the Eastern Mediterranean; yet, the synchronism of these events cannot be demonstrated. A high resolution analysis of late Holocene (last 6000 years BP) climate change was carried out for the Adriatic area, through the recognition of planktic and benthic foraminifers’ bioevents. In particular, peaks of planktic Globigerinoides sacculifer (four during the last 5500 years BP in the most expanded core) have been interpreted, based on the ecological requirements of this species, as warm-climate, arid intervals, correspondent to periods of relative climatic optimum, such as, for instance, the Medieval Warm Period, the Roman Age, the Late Bronze Age and the Copper Age. Consequently, the minima in the abundance of this biomarker could correspond to relatively cooler and more rainy periods. These conclusions are in good agreement with the isotopic and the pollen data. The Last Occurrence (LO) of G. sacculifer has been dated in this work at an average age of 550 years BP, and it is the best bioevent approximating the base of the Little Ice Age in the Adriatic. Recent literature reports the same bioevent in the Levantine Basin, showing a rather consistent age. Therefore, the LO of G. sacculifer has the potential to be extended to all the Eastern Mediterranean. Within the Little Ice Age, benthic foraminifer V. complanata shows two distinct peaks in the shallower Adriatic cores analysed, collected hundred kilometres apart, inside the mud belt environment. Based on the ecological requirements of this species, these two peaks have been interpreted as the more intense (cold and rainy) oscillations inside the LIA. The chronologic framework of the analysed cores is robust, being based on several range-finding 14C AMS ages, on estimates of the secular variation of the magnetic field, on geochemical estimates of the activity depth of 210Pb short-lived radionuclide (for the core-top ages), and is in good agreement with tephrochronologic, pollen and foraminiferal data. The intra-holocenic climate oscillations find out in the Adriatic have been compared with those pointed out in literature from other records of the Northern Hemisphere, and the chronologic constraint seems quite good. Finally, the sedimentary successions analysed allowed the review and the update of the foraminifers’ ecobiostratigraphy available from literature for the Adriatic region, thanks to the achievement of 16 ecobiozones for the last 60 kyr BP. Some bioevents are restricted to the Central Adriatic (for instance the LO of benthic Hyalinea balthica , approximating the MIS3/MIS2 boundary), others occur all over the Adriatic basin (for instance the LO of planktic Globorotalia inflata during MIS3, individuating Dansgaard-Oeschger cycle 8 (Denekamp)).

Clinicopathological and molecular characterization of gastroesophageal junction (GEJ) adenocarcinoma before age of 40 years

Gastroesophageal junction (GEJ) adenocarcinoma are uncommon before age of 40 years. While certain clinical, pathological and molecular features of GEJ adenocarcinoma in older patients have been extensively studied, these characteristics in the younger population remain to be determined. In the recent literature, a high sensitivity and specificity for the detection of dysplasia and esophageal adenocarcinoma was demonstrated by using multicolor fluorescence in situ hybridization (FISH) DNA probe set specific for the locus specific regions 9p21 (p16), 20q13.2 and Y chromosome. We evaluated 663 patients with GEJ adenocarcinoma and further divided them into 2 age-groups of or= 50 years, rispectively. FISH with selected DNA probe for Y chromosome, locus 9p21 (p16), and locus 20q13.2 was investigated with formalin fixed and parassin embedded tissue from surgical resections of 17 younger and 11 older patients. Signals were counted in > 100 cells with each given histopathological category. The chromosomal aberrations were then compared in the 2 age-groups with the focus on uninvolved squamous and columnar epithelium, intestinal metaplasia (Barrett's mucosa), glandular dysplasia, and adenocarcinoma. Comparisons were performed by the X2 test, Fisher's exact test, Student's t-test and Mann-Whitney U-test as appropriate. Survival was estimated by the Kaplan-Meier method with univariate analysis by the log-rank. Significance was taken at the 5% level. There was no difference in the surgical technique applied in both age groups and most patients underwent Ivor Lewis esophagectomy. Among clinical variables there was a higher incidence of smocking history in older patient group. We identified a progressive loss of Y chromosome from benign squamos epithelium to Barrett's mucosa and glandular dysplasia, and, ultimately, to a near complete loss in adenocarcinoma in both age groups. The young group revealed significantly more losses of 9p21 in both benign and neoplastic cells when compared to the older patients group. In addition, we demonstrated an increase in the percentage of cells showing gain of locus 20q13.2 with progression from benign epithelium through dysplasia to adenocarcinoma with almost the same trend in both the young and the older patients. When compared with the older age-group, younger patients with GEJ adenocarcinoma possess similar known demographics, environmental factors, clinical, and pathologic characteristics. The most commonly detected genetic aberrations of progressive Y chromosomal loss, 9p21 locus loss, and 20q13 gains were similar in the younger and older patients. However the rate of loss of 9p21 is significantly higher in young patients, in both the benign and the neoplastic cells. The loss of 9p21, and possibly, the subsequent inactivation of p16 gene may be one of the molecular mechanisms responsible for the accelerated neoplastic process in young patients.

New materials for electrochemiluminescence

The study of electrochemiluminescence (ECL) involves photophysical and electrochemical aspects. Excited states are populated by an electrical stimulus. The most important applications are in the diagnostic field where a number of different biologically-relevant molecules (e.g. proteins and nucleic acids) can be recognized and quantified with a sensitivity and specificity previously not reachable. As a matter of fact the electrochemistry, differently to the classic techniques as fluorescence and chemiluminescence, allows to control the excited state generation spatially and temporally. The two research visits into A. J. Bard electrochemistry laboratories were priceless. Dr. Bard has been one of ECL pioneers, the first to introduce the technique and the one who discovered in 1972 the surprising emission of Ru(bpy)3 2+. I consider necessary to thank by now my supervisors Massimo and Francesco for their help and for giving me the great opportunity to know this unique science man that made me feel enthusiastic. I will never be grateful enough… Considering that the experimental techniques of ECL did not changed significantly in these last years the most convenient research direction has been the developing of materials with new or improved properties. In Chapter I the basics concepts and mechanisms of ECL are introduced so that the successive experiments can be easily understood. In the final paragraph the scopes of the thesis are briefly described. In Chapter II by starting from ECL experimental apparatus of Dr. Bard’s laboratories the design, assembly and preliminary tests of the new Bologna instrument are carefully described. The instrument assembly required to work hard but resulted in the introduction of the new technique in our labs by allowing the continuation of the ECL studies began in Texas. In Chapter III are described the results of electrochemical and ECL studies performed on new synthesized Ru(II) complexes containing tetrazolate based ligands. ECL emission has been investigated in solution and in solid thin films. The effect of the chemical protonation of the tetrazolate ring on ECL emission has been also investigated evidencing the possibility of a catalytic effect (generation of molecular hydrogen) of one of the complexes in organic media. Finally, after a series of preliminary studies on ECL emission in acqueous buffers, the direct interaction with calf thymus DNA of some complexes has been tested by ECL and photoluminescence (PL) titration. In Chapter IV different Ir(III) complexes have been characterized electrochemically and photophysically (ECL and PL). Some complexes were already well-known in literature for their high quantum efficiency whereas the remaining were new synthesized compounds containing tetrazolate based ligands analogous to those investigated in Chapt. III. During the tests on a halogenated complex was unexpectedly evidenced the possibility to follow the kinetics of an electro-induced chemical reaction by using ECL signal. In the last chapter (V) the possibility to use mono-use silicon chips electrodes as ECL analitycal devices is under investigation. The chapter begins by describing the chip structure and materials then a signal reproducibility study and geometry optimization is carried on by using two different complexes. In the following paragraphs is reported in detail the synthesis of an ECL label based on Ru(bpy)3 2+ and the chip functionalization by using a lipoic acid SAM and the same label. After some preliminary characterizations (mass spectroscopy TOF) has been demonstrated that by mean of a simple and fast ECL measurement it’s possible to confirm the presence of the coupling product SAM-label into the chip with a very high sensitivity. No signal was detected from the same system by using photoluminescence.

Reduced-order modelling, circuit-level design and SOI fabrication of microelectromechanical resonators

This thesis deals with two important research aspects concerning radio frequency (RF) microresonators and switches. First, a new approach for compact modeling and simulation of these devices is presented. Then, a combined process flow for their simultaneous fabrication on a SOI substrate is proposed. Compact models for microresonators and switches are extracted by applying mathematical model order reduction (MOR) to the devices finite element (FE) description in ANSYS c° . The behaviour of these devices includes forms of nonlinearities. However, an approximation in the creation of the FE model is introduced, which enables the use of linear model order reduction. Microresonators are modeled with the introduction of transducer elements, which allow for direct coupling of the electrical and mechanical domain. The coupled system element matrices are linearized around an operating point and reduced. The resulting macromodel is valid for small signal analysis around the bias point, such as harmonic pre-stressed analysis. This is extremely useful for characterizing the frequency response of resonators. Compact modelling of switches preserves the nonlinearity of the device behaviour. Nonlinear reduced order models are obtained by reducing the number of nonlinearities in the system and handling them as input to the system. In this way, the system can be reduced using linear MOR techniques and nonlinearities are introduced directly in the reduced order model. The reduction of the number of system nonlinearities implies the approximation of all distributed forces in the model with lumped forces. Both for microresonators and switches, a procedure for matrices extraction has been developed so that reduced order models include the effects of electrical and mechanical pre-stress. The extraction process is fast and can be done automatically from ANSYS binary files. The method has been applied for the simulation of several devices both at devices and circuit level. Simulation results have been compared with full model simulations, and, when available, experimental data. Reduced order models have proven to conserve the accuracy of finite element method and to give a good description of the overall device behaviour, despite the introduced approximations. In addition, simulation is very fast, both at device and circuit level. A combined process-flow for the integrated fabrication of microresonators and switches has been defined. For this purpose, two processes that are optimized for the independent fabrication of these devices are merged. The major advantage of this process is the possibility to create on-chip circuit blocks that include both microresonators and switches. An application is, for example, aswitched filter bank for wireless transceiver. The process for microresonators fabrication is characterized by the use of silicon on insulator (SOI) wafers and on a deep reactive ion etching (DRIE) step for the creation of the vibrating structures in single-crystal silicon and the use of a sacrificial oxide layer for the definition of resonator to electrode distance. The fabrication of switches is characterized by the use of two different conductive layers for the definition of the actuation electrodes and by the use of a photoresist as a sacrificial layer for the creation of the suspended structure. Both processes have a gold electroplating step, for the creation of the resonators electrodes, transmission lines and suspended structures. The combined process flow is designed such that it conserves the basic properties of the original processes. Neither the performance of the resonators nor the performance of the switches results affected by the simultaneous fabrication. Moreover, common fabrication steps are shared, which allows for cheaper and faster fabrication.