No description available.

No description available.

No description available.

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Diss. Univ. Rotterdam, 2008.

Diss. Univ. Rotterdam, 2008.

No description available.

Il contributo di questo scritto è stato quello di delineare attraverso l’esame comparatistico del principio dell'affidamento quel particolare fil rouge che differenzia e che unisce, gli ordinamenti di common law e di civil law nell’approcciarsi a questo principio. In questo studio lo sviluppo del principio dell’affidamento nel diritto inglese,l’influenza della Corte di Giustizia, ed recepimento da parte dei giudici di common law di quei principi di armonizzazione indicati dalla Corte di Giustizia che ha estremamente modificato e razionalizzato il contenzioso inglese e quello italiano. Questa ricerca si propone di valutare in chiave comparatistica le possibili lesioni che possono aver tratto il contribuente in inganno attraverso comportamenti difformi dalla P.A. Rispetto a quanto promesso ed i possibili effetti risarcitori che potrebbero dare luogo nei confronti della Pubblica Amministrazione fiscale. / The contribution of this paper is to outline through the comparative research of English and Italian Administrative institutions that particular connections which joins and differentiates the common law and and civil law systems in approaching the principle of legitimate expectation. This paper outlines starting from the birth of the principle of legittimate expectation in Administrative and Enghish tax law, its developments, the influence of the Court of Justice inside the Italian and Enghish law which has extremely changed and razionalIzed the litigation between HMRC and taxpayers's disputes. This research aims to evaluate in Italian and English law , the expectation principle in favour of taxpayers rights's the possible negative effects of violation of legittimate expectation carried out by financial administration.

L’ancrage historique du territoire dans la construction de l’État fait que le pouvoir d’imposition soit fondé sur une approche territoriale garantissant la pérennité et la cohésion du territoire national malgré l’évolution de l’économie vers un modèle qui se détache de l’espace géographique. La confrontation entre un droit fiscal initialement en adéquation avec le territoire politique et une réalité économique mondialisée et de plus en plus numérisée entraine une recomposition du territoire vers de multiples territoires plus adaptés à cette réalité. Le lien assez étroit entre la formation des territoires fiscaux et la construction fiscale normative, donne à la notion classique du territoire un contenu nouveau adapté à la particularité de la matière fiscale et harmonisé avec la réalité économique par l’expansion de solutions juridiques rénovées. Le territoire en droit fiscal, concrétisé par l’exercice de la compétence fiscale, peu importe le cadre spatial dans lequel s’exerce cette compétence, est plus une construction qui s’adapte, qu’une terre avec des frontières qui le déterminent. Il se transforme en une notion fonctionnelle, il est tantôt un déterminant de rattachement de la valeur imposable, tantôt un outil de politique publique. Cette perception fonctionnelle entraine un remodelage du territoire qui s’enrichit en gardant le rattachement étatique. / The historic anchoring of the territory in the construction of the State makes that the power of taxation is based on a territorial approach guaranteeing the durability and the cohesion of the national territory despite the evolution of the economy towards a model which is detached from the geographical space. The confrontation between a tax law initially in adequation with the political territory and a globalized and increasingly digitalised economic reality leads to a recomposition of the territory towards multiple territories more adapted to this reality. The rather close link between the formation of fiscal territories and the normative tax construction gives to the classical notion of the territory a new content adapted to the peculiarity of the tax matter and harmonized with the economic reality by the expansion of renovated legal solutions. The territory in tax law, concretized by the exercise of fiscal jurisdiction, regardless of the spatial framework in which this competence is exercised, is more a construction that adapts, than a land with borders that determine it. It is transformed into a functional notion, it is sometimes a determinant of attachment of the taxable value, sometimes a tool of public policy. This functional perception leads to a remodeling of the territory which is enriched by keeping the state connection.

Cette recherche a pour objet d’étudier les formes dont les différents concepts de justice fiscale ont été traduits en formes juridiques.Il convient de souligner que l’on trouve des développements importants sur le concept de Justice dans les écrits d’Aristote qui distinguait la justice générale et la justice particulière. Celle-ci est fractionnée en justice commutative et justice distributive. Cette dernière notion a souvent été reprise par les théoriciens de la fiscalité, elle est encore implicitement très active de nos jours. Cette vision unitaire de la justice légale et morale fut remise en question par celle du positivisme juridique qui a séparé droit et morale. Néanmoins si le concept de Justice est au cœur d’une réflexion générale sur le Droit, il est particulièrement présent au sein du Droit fiscal.Il faut souligner que la Déclaration des droits de l’homme et du citoyen de 1789 a posé les bases de ce droit avec les principes figurant aux articles 13 et 14. Et c’est sur ce socle qu’ont été progressivement organisés les éléments d’une justice fiscale distributive puis redistributive. Il en est résulté un droit reflétant les atermoiements de doctrines fiscales développant des représentations très diverses de la question. Aujourd’hui, bien que les débats soient toujours présents, le pragmatisme semble l’emporter en focalisant le sujet sur la lutte contre la fraude et l’évasion fiscales. / This research aims to study the forms which different tax justice concepts were translated into legal forms.It should be stressed that there are important developments on the concept of justice in the writings of Aristotle, who distinguished the general justice and particular justice. This is divided into commutative justice and distributive justice. This notion has often been taken up by the theorists of taxation, it is still implicitly active today. This unitary vision of the legal and moral justice was challenged by the legal positivism that separated law and morality. However if the concept of justice is at the heart of a general reflection on the Law, it is particularly present in the tax law. Note that the Bill of Rights of Man and Citizen of 1789 laid the foundation of this law with the principles contained in Articles 13 and 14. It is on this foundation that were gradually organized the elements a distributive and redistributive tax justice. This resulted in a law reflecting the procrastination of fiscal doctrines developing diverse representations of the question. Today, although discussions are still present, pragmatism seems to outweigh the subject by focusing on the fight against fraud and tax evasion.