Essays on the political economy of European integration

Recently, a rising interest in political and economic integration/disintegration issues has been developed in the political economy field. This growing strand of literature partly draws on traditional issues of fiscal federalism and optimum public good provision and focuses on a trade-off between the benefits of centralization, arising from economies of scale or externalities, and the costs of harmonizing policies as a consequence of the increased heterogeneity of individual preferences in an international union or in a country composed of at least two regions. This thesis stems from this strand of literature and aims to shed some light on two highly relevant aspects of the political economy of European integration. The first concerns the role of public opinion in the integration process; more precisely, how economic benefits and costs of integration shape citizens' support for European Union (EU) membership. The second is the allocation of policy competences among different levels of government: European, national and regional. Chapter 1 introduces the topics developed in this thesis by reviewing the main recent theoretical developments in the political economy analysis of integration processes. It is structured as follows. First, it briefly surveys a few relevant articles on economic theories of integration and disintegration processes (Alesina and Spolaore 1997, Bolton and Roland 1997, Alesina et al. 2000, Casella and Feinstein 2002) and discusses their relevance for the study of the impact of economic benefits and costs on public opinion attitude towards the EU. Subsequently, it explores the links existing between such political economy literature and theories of fiscal federalism, especially with regard to normative considerations concerning the optimal allocation of competences in a union. Chapter 2 firstly proposes a model of citizens’ support for membership of international unions, with explicit reference to the EU; subsequently it tests the model on a panel of EU countries. What are the factors that influence public opinion support for the European Union (EU)? In international relations theory, the idea that citizens' support for the EU depends on material benefits deriving from integration, i.e. whether European integration makes individuals economically better off (utilitarian support), has been common since the 1970s, but has never been the subject of a formal treatment (Hix 2005). A small number of studies in the 1990s have investigated econometrically the link between national economic performance and mass support for European integration (Eichenberg and Dalton 1993; Anderson and Kalthenthaler 1996), but only making informal assumptions. The main aim of Chapter 2 is thus to propose and test our model with a view to providing a more complete and theoretically grounded picture of public support for the EU. Following theories of utilitarian support, we assume that citizens are in favour of membership if they receive economic benefits from it. To develop this idea, we propose a simple political economic model drawing on the recent economic literature on integration and disintegration processes. The basic element is the existence of a trade-off between the benefits of centralisation and the costs of harmonising policies in presence of heterogeneous preferences among countries. The approach we follow is that of the recent literature on the political economy of international unions and the unification or break-up of nations (Bolton and Roland 1997, Alesina and Wacziarg 1999, Alesina et al. 2001, 2005a, to mention only the relevant). The general perspective is that unification provides returns to scale in the provision of public goods, but reduces each member state’s ability to determine its most favoured bundle of public goods. In the simple model presented in Chapter 2, support for membership of the union is increasing in the union’s average income and in the loss of efficiency stemming from being outside the union, and decreasing in a country’s average income, while increasing heterogeneity of preferences among countries points to a reduced scope of the union. Afterwards we empirically test the model with data on the EU; more precisely, we perform an econometric analysis employing a panel of member countries over time. The second part of Chapter 2 thus tries to answer the following question: does public opinion support for the EU really depend on economic factors? The findings are broadly consistent with our theoretical expectations: the conditions of the national economy, differences in income among member states and heterogeneity of preferences shape citizens’ attitude towards their country’s membership of the EU. Consequently, this analysis offers some interesting policy implications for the present debate about ratification of the European Constitution and, more generally, about how the EU could act in order to gain more support from the European public. Citizens in many member states are called to express their opinion in national referenda, which may well end up in rejection of the Constitution, as recently happened in France and the Netherlands, triggering a European-wide political crisis. These events show that nowadays understanding public attitude towards the EU is not only of academic interest, but has a strong relevance for policy-making too. Chapter 3 empirically investigates the link between European integration and regional autonomy in Italy. Over the last few decades, the double tendency towards supranationalism and regional autonomy, which has characterised some European States, has taken a very interesting form in this country, because Italy, besides being one of the founding members of the EU, also implemented a process of decentralisation during the 1970s, further strengthened by a constitutional reform in 2001. Moreover, the issue of the allocation of competences among the EU, the Member States and the regions is now especially topical. The process leading to the drafting of European Constitution (even if then it has not come into force) has attracted much attention from a constitutional political economy perspective both on a normative and positive point of view (Breuss and Eller 2004, Mueller 2005). The Italian parliament has recently passed a new thorough constitutional reform, still to be approved by citizens in a referendum, which includes, among other things, the so called “devolution”, i.e. granting the regions exclusive competence in public health care, education and local police. Following and extending the methodology proposed in a recent influential article by Alesina et al. (2005b), which only concentrated on the EU activity (treaties, legislation, and European Court of Justice’s rulings), we develop a set of quantitative indicators measuring the intensity of the legislative activity of the Italian State, the EU and the Italian regions from 1973 to 2005 in a large number of policy categories. By doing so, we seek to answer the following broad questions. Are European and regional legislations substitutes for state laws? To what extent are the competences attributed by the European treaties or the Italian Constitution actually exerted in the various policy areas? Is their exertion consistent with the normative recommendations from the economic literature about their optimum allocation among different levels of government? The main results show that, first, there seems to be a certain substitutability between EU and national legislations (even if not a very strong one), but not between regional and national ones. Second, the EU concentrates its legislative activity mainly in international trade and agriculture, whilst social policy is where the regions and the State (which is also the main actor in foreign policy) are more active. Third, at least two levels of government (in some cases all of them) are significantly involved in the legislative activity in many sectors, even where the rationale for that is, at best, very questionable, indicating that they actually share a larger number of policy tasks than that suggested by the economic theory. It appears therefore that an excessive number of competences are actually shared among different levels of government. From an economic perspective, it may well be recommended that some competences be shared, but only when the balance between scale or spillover effects and heterogeneity of preferences suggests so. When, on the contrary, too many levels of government are involved in a certain policy area, the distinction between their different responsibilities easily becomes unnecessarily blurred. This may not only leads to a slower and inefficient policy-making process, but also risks to make it too complicate to understand for citizens, who, on the contrary, should be able to know who is really responsible for a certain policy when they vote in national,local or European elections or in referenda on national or European constitutional issues.

La protezione dei diritti sociali nell'ordinamento dell'Unione Europea

This study deals with the protection of social rights in Europe and aims to outline the position currently held by these rights in the EU law. The first two chapters provide an overview of the regulatory framework in which the social rights lie, through the reorganisation of international sources. In particular the international instruments of protection of social rights are taken into account, both at the universal level, due to the activity of the United Nations Organisation and of its specialized agency, the International Labour Organization, and at a regional level, related to the activity of the Council of Europe. Finally an analysis of sources concludes with the reconstruction of the stages of the recognition of social rights in the EU. The second chapter describes the path followed by social rights in the EU: it examines the founding Treaties and subsequent amendments, the Charter of Fundamental Social Rights of Workers of 1989 and, in particularly, the Charter of Fundamental Rights of the European Union, the legal status of which was recently treated as the primary law by the Treaty of Lisbon signed in December 2007. The third chapter is, then, focused on the analysis of the substantive aspects of the recognition of the rights made by the EU: it provides a framework of the content and scope of the rights accepted in the Community law by the Charter of Fundamental Rights, which is an important contribution to the location of the social rights among the fundamental and indivisible rights of the person. In the last section of the work, attention is focused on the two profiles of effectiveness and justiciability of social rights, in order to understand the practical implications of the gradual creation of a system of protection of these rights at Community level. Under the first profile, the discussion is focused on the effectiveness in the general context of the mechanisms of implementation of the “second generation” rights, with particular attention to the new instruments and actors of social Europe and the effect of the procedures of soft law. Second part of chapter four, finally, deals with the judicial protection of rights in question. The limits of the jurisprudence of the European Union Court of Justice are more obvious exactly in the field of social rights, due to the gap between social rights and other fundamental rights. While, in fact, the Community Court ensures the maximum level of protection to human rights and fundamental freedoms, social rights are often degraded into mere aspirations of EU institutions and its Member States. That is, the sources in the social field (European Social Charter and Community Charter) represent only the base for interpretation and application of social provisions of secondary legislation, unlike the ECHR, which is considered by the Court part of Community law. Moreover, the Court of Justice is in the middle of the difficult comparison between social values and market rules, of which it considers the need to make a balance: despite hesitancy to recognise the juridical character of social rights, the need of protection of social interests has justified, indeed, certain restrictions to the free movement of goods, freedom to provide services or to Community competition law. The road towards the recognition and the full protection of social rights in the European Union law appears, however, still long and hard, as shown by the recent judgments Laval and Viking, in which the Community court, while enhancing the Nice Charter, has not given priority to fundamental social rights, giving them the role of limits (proportionate and justified) of economic freedoms.

Securitization and Special Purpose Vehicles in an International Setting: a Systemic View

The present work tries to display a comprehensive and comparative study of the different legal and regulatory problems involved in international securitization transactions. First, an introduction to securitization is provided, with the basic elements of the transaction, followed by the different varieties of it, including dynamic securitization and synthetic securitization structures. Together with this introduction to the intricacies of the structure, a insight into the influence of securitization in the financial and economic crisis of 2007-2009 is provided too; as well as an overview of the process of regulatory competition and cooperation that constitutes the framework for the international aspects of securitization. The next Chapter focuses on the aspects that constitute the foundations of structured finance: the inception of the vehicle, and the transfer of risks associated to the securitized assets, with particular emphasis on the validity of those elements, and how a securitization transaction could be threatened at its root. In this sense, special importance is given to the validity of the trust as an instrument of finance, to the assignment of future receivables or receivables in block, and to the importance of formalities for the validity of corporations, trusts, assignments, etc., and the interaction of such formalities contained in general corporate, trust and assignment law with those contemplated under specific securitization regulations. Then, the next Chapter (III) focuses on creditor protection aspects. As such, we provide some insights on the debate on the capital structure of the firm, and its inadequacy to assess the financial soundness problems inherent to securitization. Then, we proceed to analyze the importance of rules on creditor protection in the context of securitization. The corollary is in the rules in case of insolvency. In this sense, we divide the cases where a party involved in the transaction goes bankrupt, from those where the transaction itself collapses. Finally, we focus on the scenario where a substance over form analysis may compromise some of the elements of the structure (notably the limited liability of the sponsor, and/or the transfer of assets) by means of veil piercing, substantive consolidation, or recharacterization theories. Once these elements have been covered, the next Chapters focus on the regulatory aspects involved in the transaction. Chapter IV is more referred to “market” regulations, i.e. those concerned with information disclosure and other rules (appointment of the indenture trustee, and elaboration of a rating by a rating agency) concerning the offering of asset-backed securities to the public. Chapter V, on the other hand, focuses on “prudential” regulation of the entity entrusted with securitizing assets (the so-called Special Purpose vehicle), and other entities involved in the process. Regarding the SPV, a reference is made to licensing requirements, restriction of activities and governance structures to prevent abuses. Regarding the sponsor of the transaction, a focus is made on provisions on sound originating practices, and the servicing function. Finally, we study accounting and banking regulations, including the Basel I and Basel II Frameworks, which determine the consolidation of the SPV, and the de-recognition of the securitized asset from the originating company’s balance-sheet, as well as the posterior treatment of those assets, in particular by banks. Chapters VI-IX are concerned with liability matters. Chapter VI is an introduction to the different sources of liability. Chapter VII focuses on the liability by the SPV and its management for the information supplied to investors, the management of the asset pool, and the breach of loyalty (or fiduciary) duties. Chapter VIII rather refers to the liability of the originator as a result of such information and statements, but also as a result of inadequate and reckless originating or servicing practices. Chapter IX finally focuses on third parties entrusted with the soundness of the transaction towards the market, the so-called gatekeepers. In this respect, we make special emphasis on the liability of indenture trustees, underwriters and rating agencies. Chapters X and XI focus on the international aspects of securitization. Chapter X contains a conflicts of laws analysis of the different aspects of structured finance. In this respect, a study is made of the laws applicable to the vehicle, to the transfer of risks (either by assignment or by means of derivatives contracts), to liability issues; and a study is also made of the competent jurisdiction (and applicable law) in bankruptcy cases; as well as in cases where a substance-over-form is performed. Then, special attention is also devoted to the role of financial and securities regulations; as well as to their territorial limits, and extraterritoriality problems involved. Chapter XI supplements the prior Chapter, for it analyzes the limits to the States’ exercise of regulatory power by the personal and “market” freedoms included in the US Constitution or the EU Treaties. A reference is also made to the (still insufficient) rules from the WTO Framework, and their significance to the States’ recognition and regulation of securitization transactions.

I limiti all'autonomia procedurale degli Stati membri dell'UE in materia risarcitoria

This work analyses the limits that the principle of State liability for damages suffered by individuals because of breach of EU law poses to the procedural autonomy of the Member States of the EU. The introductory part of this work is dedicated to the general character of the limitations EU law poses to the State’s competence in procedural matters. The first part of the research, instead, focuses on the specific limits that european law poses on the rules of procedure related to the legal regime of the right to compensation and its operating conditions; in particular, this first part explores respectively the “substantive” and “procedural” limits that EU law poses to the State’s autonomy to regulate actions for damages for breaches of EU law. The substantial limits concern the conditions of eligibility of liability and the constitutive conditions of the right to compensation; the procedural limits to the action for damages refer to the concrete organization and characteristics of the judicial action. The second part of the research is devoted to rules of procedure governing the relations between judicial remedies explicitly aimed at protecting the right to reparation and other remedies that may be relevant, both europeans and nationals. The first chapter of the second part of this work focuses on the rules governing the relations between the action for damages brought up at the national level and the remedies provided by european Treaties; finally, I explore the relations between the action for damages brought up at the national level and other remedies present in the same national juridical order. I reconstruct all the limits to the procedural autonomy of Member States concerning the right to compensation; consequently, I verify that those limits represent part of the system of internal procedures, able to guarantee the respect of european law.

L'altro eccezionalismo: William Appleman Williams tra storia, storiografia e impegno civile

La storiografia statunitense, a partire dagli anni Cinquanta, vide l’affermarsi di una nuova interpretazione della politica estera americana. Archiviata la storia diplomatica come storia dei trattati o storia delle interazioni delle élites dominanti, abbandonata una visione incentrata sull’equilibrio di potenza, il dibattito storiografico si arricchì della cosiddetta interpretazione «revisionista», antitetica rispetto a quella che, fino a quel momento, aveva predominato. Soggetto di analisi storica restava sempre lo Stato ma l’enfasi maggiore era posta sui fattori economici che ne influenzavano l’azione: si metteva in rilievo l’interazione tra l’interesse privato e il soggetto statale. Capofila di questa nuova scuola fu William Appleman Williams. Questa ricerca si pone l’obiettivo di delineare il contesto storiografico dal quale emersero gli studi di Williams e di cui egli ne roviesciò alcuni assunti fondamentali. Si intende tracciare il suo percorso intellettuale – storiografico e pubblico – al fine di restituire la complessità di un personaggio che divenne un vero e proprio «intellettuale pubblico». I quesiti, a cui questa ricerca vuole dar risposta riguardano l’evoluzione del percorso intellettuale di Williams tanto in ambito storiografico quanto, più in generale, in quello pubblico; il contributo alla ridefinizione dell’identità statunitense e del suo ruolo internazionale; il lascito della sua riflessione nella storiografia. Prendendo le mosse dall’idea di frontiera proposta da Turner, Williams sostenne che la fine dell’espansione territoriale «interna» aveva obbligato gli Stati Uniti a cercare nuovi mercati per il proprio surplus. Era stata tale necessità a catalizzare la Open Door Diplomacy, guidata da ragioni economiche, che presto identificarono l’interesse nazionale per trasformarsi in una vera e propria ideologia nel XX secolo.L’esito di tale politica estera fu la creazione di un impero non più territoriale ma frutto dell’espansione economica. E proprio questa riflessione sull’impero influenzò, negli anni Sessanta, la protesta studentesca che chiese un ripensamento del ruolo internazionale degli Stati Uniti.

Gli affidamenti c.d. in house nell'ordinamento comunitario e nazionale con particolare riferimento al settore dei trasporti pubblici

Il presente progetto di ricerca analizza quella particolare forma di affidamento diretto dei servizi pubblici denominata in house providing e si articola in tre sezioni. Nella prima sezione viene analizzata la disciplina dei servizi pubblici locali nell’ordinamento italiano mediante un excursus normativo dai primi del 900 ad oggi; la seconda sezione è dedicata alla disciplina dell’affidamento dei servizi pubblici locali di trasporto; la terza sezione, infine, descrive l’in house providing e l’elaborazione pretoria di tale istituto operata dalla giurisprudenza comunitaria. Come noto, la pubblica amministrazione può soddisfare le sue esigenze secondo due diverse modalità: ricorrendo al libero mercato come qualsiasi altro operatore economico oppure auto-producendo i beni e i servizi di cui necessita. Infatti, nonostante il diritto comunitario imponga il rispetto del principio di tutela della concorrenza, lascia impregiudicato il potere di auto-organizzazione in capo alle pubbliche amministrazioni negli Stati membri, le quali potranno scegliere di agire “in economia” o di ricorrere alle prestazioni di operatori terzi. Con la locuzione di derivazione comunitaria in house providing si definisce quel modello organizzativo mediante il quale le pubbliche amministrazioni realizzano le attività di loro competenza attraverso i propri organismi, cioè senza ricorrere al libero mercato per procurarsi i lavori, i servizi e le forniture ad esse occorrenti o per erogare alla collettività prestazioni di pubblico servizio, in deroga ai principi comunitari sulla tutela della concorrenza stabiliti nel Trattato istitutivo della Comunità Europea, che invece imporrebbero lo svolgimento di gare ad evidenza pubblica per l'affidamento di tali servizi. Tuttavia, come chiarito dalla giurisprudenza comunitaria e nazionale, affinché la procedura di gara non sia necessaria, occorre che tra l’amministrazione e il prestatore ci sia sostanziale identità, nonostante le distinte personalità giuridiche, in modo tale da configurare il contratto tra le stesse intercorso come un atto di organizzazione interna.

Concessioni di servizio in ambito interportuale, portuale e demaniale marittimo ed esercizio delle relative attività: l'impatto della disciplina comunitaria in materia di libera prestazioni di servizi.

Come si evince dal titolo della tesi, la ricerca effettuata dal presente candidato nel corso del dottorato di ricerca ha avuto ad oggetto l’analisi delle competenze che, a diverso livello, comunitario, nazionale e regionale, sono attribuite agli enti in materia di rilascio di concessioni di servizi in abito interportuale, portuale e demaniale marittimo. L’attenzione, pertanto, ha dovuto innanzitutto essere rivolta ai compiti ed alle facoltà che, in forza del trattato che istituisce la Comunità Europea, sono attribuite alla Comunità stessa. Si è provveduto, pertanto, ad analizzare l’evoluzione della normativa per giungere all’attuale sistema giuridico. Gli aspetti della disciplina delle concessioni, oggetto di ricerca, hanno dovuto ripercorrere i vari procedimenti di infrazione comminati dalla Corte Europea, per i quali il sistema giuridico nazionale si è dovuto adattare con non poche difficoltà, soprattutto per la presenza di posizioni e prassi, negli anni, divenute consolidate.

Tax Treaty Override

What exactly is tax treaty override ? When is it realized ? This thesis, which is the result of a co-directed PhD between the University of Bologna and Tilburg University, gives a deep insight into a topic that has not yet been analyzed in a systematic way. On the contrary, the analysis about tax treaty override is still at a preliminary stage. For this reason the origin and nature of tax treaty override are first of all analyzed in their ‘natural’ context, i.e. within general international law. In order to characterize tax treaty override and deeply understand its peculiarities the evaluation of the effects of general international law on tax treaties based on the OECD Model Convention is a necessary pre-condition. Therefore, the binding effects of an international agreement on state sovereignty are specifically investigated. Afterwards, the interpretation of the OECD Model Convention occupies the main part of the thesis in order to develop an ‘interpretative model’ which can be applied every time a case of tax treaty override needs to be detected. Fictitious income, exit taxes and CFC regimes are analyzed in order to verify their compliance with tax treaties based on the OECD Model Convention and establish when the relevant legislation realizes cases of tax treaty override.

La dimensione esterna della politica migratoria dell'UE

Conformemente ai trattati, l'UE sviluppa una politica comune in materia di asilo, immigrazione e controllo delle frontiere esterne, fondata sulla solidarietà e sul rispetto dei diritti fondamentali e, a tal fine, avvia relazioni strategiche con i Paesi terzi e le Organizzazioni internazionali. Un fenomeno “senza frontiere”, quale quello migratorio, esige del resto un'azione coerente e coordinata sia sul piano interno sia su quello esterno. La messa in atto di quest'ultima, tuttavia, si scontra con difficoltà di rilievo. Innanzitutto, l'UE e i suoi Stati membri devono creare i presupposti per l'avvio della collaborazione internazionale, vale a dire stimolare la fiducia reciproca con i Paesi terzi, rafforzando la propria credibilità internazionale. A tal fine, le istituzioni, gli organi e gli organismi dell'UE e gli Stati membri devono impegnarsi a fornire un modello coerente di promozione dei valori fondanti, quali la solidarietà e il rispetto dei diritti fondamentali, nonché a coordinare le proprie iniziative, per individuare, insieme ai Paesi terzi e alle Organizzazioni internazionali, una strategia d'azione comune. In secondo luogo, l'UE e gli Stati membri devono adottare soluzioni volte a promuovere l'efficacia della collaborazione internazionale e, più precisamente, assicurare che la competenza esterna sia esercitata dal livello di governo in grado di apportare il valore aggiunto e utilizzare la forma collaborativa di volta in volta più adeguata alla realizzazione degli obiettivi previsti. In definitiva, l'azione esterna dell'UE in materia di politica migratoria necessita di una strategia coerente e flessibile. Se oggi la coerenza è garantita dalla giustiziabilità dei principi di solidarietà, di rispetto dei diritti fondamentali e, giustappunto, di coerenza, la flessibilità si traduce nel criterio del valore aggiunto che, letto in combinato disposto con il principio di leale cooperazione, si pone al centro del nuovo modello partenariale proposto dall'approccio globale, potenzialmente idoneo a garantire la gestione efficace del fenomeno migratorio.

The Council of Ministers of the European Union After the Lisbon Treaty

The Treaty of Lisbon has brought remarkable changes and innovations to the European Union. As far as the Council of Ministers of the European Union (“the Council” hereinafter) is concerned, there are two significant innovations: double qualified majority voting and new rotating Presidency scheme, which are considered to make the working of the Council more efficiently, stably and consistently. With the modification relating to other key institutions, the Commission and the European Parliament, and with certain procedures being re-codified, the power of the Council varies accordingly, where the inter-institutional balance counts for more research. As the Council is one of the co-legislatures of the Union, the legislative function of it would be probably influenced, positively or negatively, by the internal innovations and the inter-institutional re-balance. Has the legislative function of the Council been reinforced or not? How could the Council better reach its functional goal designed by the Treaties��� drafter? How to evaluate the Council’s evolution after Lisbon Treaty in the light of European integration? This thesis is attempting to find the answers by analyzing two main internal innovations and inter-institutional re-balance thereinafter.

L'equilibrio istituzionale nell'Unione europea

Il lavoro intende dimostrare che lo sviluppo giurisprudenziale del principio di equilibrio istituzionale, il rapporto tra detto principio e il principio di leale cooperazione, il riconoscimento istituzionale e giurisprudenziale dell’importanza della scelta della base giuridica nella tutela dell’equilibrio istituzionale hanno concorso a determinare la dinamicità dell’evoluzione dell’assetto interistituzionale della Comunità e dell’Unione. Focalizzata l’attenzione sulle nuove basi giuridiche introdotte dal Trattato di Lisbona, sono stati definiti gli assetti del nuovo equilibrio istituzionale analizzando, da un lato, il nuovo quadro istituzionale definito dal titolo III del Trattato sull’Unione europea e, in particolare la “costituzionalizzazione” del principio orizzontale di leale cooperazione. In conclusione, si rileva che con l´entrata in vigore del Trattato di Lisbona le dimensioni politica e giuridica dell’equilibrio istituzionale sono state interessate da due mutamenti di ampia portata. In primo luogo, il completamento del processo di revisione dei trattati apertosi con la dichiarazione di Laeken ha definito un nuovo quadro istituzionale, che si è riflesso in rinnovati meccanismi di funzionamento dell’architettura istituzionale. In secondo luogo, la risposta dell’Unione alla crisi economica e finanziaria ha messo al centro dell’agenda il suo bilancio, la programmazione pluriennale e l’Unione economica. Nel primo caso un’analisi dell’articolo 295 TFUE ha costituito la base di una riflessione sulle modalità di codificazione delle relazioni istituzionali attraverso accordi e sul rapporto tra questi ultimi e il titolo III TUE. Si è rilevata, in particolare, un’incongruenza tra gli obblighi di leale cooperazione orizzontale sanciti dall’articolo 13(2) TUE e gli strumenti finalizzati alla loro istituzionalizzazione. Nel secondo caso, invece, è stato evidenziato come il preminente ruolo del Consiglio europeo, al quale il Trattato di Lisbona ha riconosciuto lo status d'istituzione, abbia modificato gli equilibri, determinando un ritorno del ricorso all’integrazione differenziata rispetto a politiche disciplinate dai Trattati.

La cooperazione amministrativa tra stati membri in materia fiscale: verso una amministrazione finanziaria "europea"

L’armonizzazione fiscale è una importante sfida che l’Unione Europea si trova ad affrontare per la completa realizzazione del mercato interno. Le istituzioni comunitarie, tuttavia, non dispongono delle competenze legislative per intervenire direttamente negli ordinamenti tributari degli Stati membri. Svolgendo una analisi del contesto legislativo vigente, ed esaminando le prospettive de iure condendo della materia fiscale dell’Unione, il presente lavoro cerca di comprendere le prospettive di evoluzione del sistema, sia dal punto di vista della normativa fiscale sostanziale, che procedimentale. Mediante la disciplina elaborata a livello comunitario che regola la cooperazione amministrativa in materia fiscale, con particolare riferimento alle direttive relative allo scambio di informazioni e all’assistenza alla riscossione (dir. 2011/16/UE e dir. 2010/24/UE) si permette alle Amministrazioni degli Stati membri di avere accesso ai reciproci ordinamenti giuridici, e conoscerne i meccanismi. L’attuazione di tali norme fa sì che ciascun ordinamento abbia l’opportunità di importare le best practices implementate dagli altri Stati. L’obiettivo sarà quello di migliorare il proprio procedimento amministrativo tributario, da un lato, e di rendere più immediati gli scambi di informazione e la cooperazione alla riscossione, dall’altro. L’armonizzazione fiscale all’interno dell’Unione verrebbe perseguita, anziché mediante un intervento a livello europeo, attraverso un coordinamento “dal basso” degli ordinamenti fiscali, realizzato attraverso l’attività di cooperazione delle amministrazioni che opereranno su un substrato di regole condivise. La maggiore apertura delle amministrazioni fiscali dei Paesi membri e la maggiore spontaneità degli scambi di informazioni, ha una efficacia deterrente di fenomeni di evasione e di sottrazione di imposta posti in essere al fine di avvantaggiarsi delle differenze dei sistemi impositivi dei vari paesi. Nel lungo periodo ciò porterà verosimilmente, gli Stati membri a livellare i sistemi impositivi, dal momento che i medesimi non avranno più interesse ad utilizzare la leva fiscale per generare una concorrenza tra gli ordinamenti.

Safety, Security And safeguards In GEN IV sodium fast reactors

This work presents first a study of the national and international laws in the fields of safety, security and safeguards. The international treaties and the recommendations issued by the IAEA as well as the national regulations in force in France, the United States and Italy are analyzed. As a result of this, a comparison among them is presented. Given the interest of the Japan Atomic Energy Agency for the aspects of criminal penalties and monetary, also the Japanese case is analyzed. The main part of this work was held at the JAEA in the field of proliferation resistance (PR) and physical protection (PP) of a GEN IV sodium fast reactor. For this purpose the design of the system is completed and the PR & PP methodology is applied to obtain data usable by designers for the improvement of the system itself. Due to the presence of sensitive data, not all the details can be disclosed. The reactor site of a hypothetical and commercial sodium-cooled fast neutron nuclear reactor system (SFR) is used as the target NES for the application of the methodology. The methodology is applied to all the PR and PP scenarios: diversion, misuse and breakout; theft and sabotage. The methodology is applied to the SFR to check if this system meets the target of PR and PP as described in the GIF goal; secondly, a comparison between the SFR and a LWR is performed to evaluate if and how it would be possible to improve the PR&PP of the SFR. The comparison is implemented according to the example development target: achieving PR&PP similar or superior to domestic and international ALWR. Three main actions were performed: implement the evaluation methodology; characterize the PR&PP for the nuclear energy system; identify recommendations for system designers through the comparison.