Concorrenza fiscale nell'Unione Europea: profili nazionali e ordinamentali

The objective of this research has been to offer a systematic vision for the study of the tax competition phenomena within the EU. In this way, after deepening in the concept, the effects and the economic theories that have studied tax competition, we have a developed a scheme of the general conditions for its development, with special attention to the concept of tax arbitrage. This scheme have subsequently used to study two fields that up to now had received little attention from the doctrine: the indirect taxation (VAT and excise duties) and the taxation of individuals. Finally, we have updated the analysis of the two instruments which traditionally monopolized the studies in this field: the Code of Conduct for business taxation and the State aid regime. The challenges and difficulties that the EU faces has pushed ourselves into a critical view that we have tried to extend to all our work.