Articoli

This contribution proposes to outline the profile of the institute of preliminary assistance in the most recent legislation and case law. Starting from the elements that characterize the institute in general, the analysis will deal in particular with the jurisprudential orientations related to its application in the context of the digitized administrative action. The proposal put forward by the authors is that the institute can become, on the one hand, an essential means of overcoming technological problems and the digital divide between the citizen and the administration, and, on the other, a tool for implementing the principles of simplification by helping to reduce the burdens on private individuals who participate in the administrative process.

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The “Uberisation” of public service



Post author | 12 April 2022 | Not Yet in an issue

The advent of Uber distorts the traditional legal categories and requires a rethinking of the paradigms of public intervention in the economy. The intention of this contribution is therefore to analyze and compare the regulatory interventions of the Uber phenomenon, through a comparative reading of the US and European systems, also considering the broader regulatory perspective of the services born and developed thanks to the network and generally attributable to the sharing economy category which operates in highly regulated sectors and often dominated by operators inspired by strongly corporate values. The analysis is functional to singling out some ideas for an effective regulation of the phenomenon that knows how to combine the need to overcome excessively rigid regulation optics inspired by a closure of the sector that inevitably have deleterious effects on consumers who want to take advantage of the transport of both excessive forms of liberalism that release platform managers, often large multinationals, from the constraints to which traditional operators are subjected.

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Trade globalisation, digitization, the circulation of vast amounts of taxable wealth, and the ease with which elusive practices aimed at diverting taxable material can be implemented today, have greatly affected the rigid legal-tax definitions that, even today, attempt to harness these new forms of highly mobile wealth. In fact, not only do digital enterprises to avoid being rooted in a specific territory take advantage of pre-existing definitions and institutions, created to tax income earned by the so-called traditional economy; but, above all, by using new digital-tools, they directly manage to hide many segments of their activity. In this paper, after a quick review of the history of the digital economy, we will try to offer a hypothetical solution to the still controversial issue of how to tax these highly mobile incomes.

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The paper analyzes the recent jurisprudence about prospective overruling on national administrative measures governed by EU law (Council of State judgment nos 17 e 18/2021) to test its compliance with ECJ’s jurisprudence. Indeed, it’s in the Court of Justice’s exclusive jurisdiction to determine if a declared violation of UE law may be tolerated for the time necessary to avoid the infringement of a legitimate expectation. So sentences of national judge about prospective overruling concerning EU law are ultra vires.

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The analysis stems from the judgment n. 17 (and its “twin” n. 18) of the Plenary Assembly of the Council of State concerning the future of state-owned maritime concessions used for touristic and recreational purposes. Starting from the confirmation of the illegitimacy of the automatic extension, as contrary to both Article 49 TFEU and Article 12 of the Services Directive, the key focus of attention is on highlighting how the administrative judges define the cross-border interest of state concessions as necessarily existing and not to be established because of the context. This implies a reflection on the future activity of public administrations called to set up the procedures for the award of expiring concessions, according to the forthcoming indications of the legislator. The judgment itself attempts to create the law: not only does it postpone the effects until the end of 2023, but it offers the legislator clear and established criteria for the reform of the sector.

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This contribution aims to outline the changes in the perception of the risk of liability by the health workers through the critical analysis of the most recent regulatory interventions and jurisprudential guidelines. More specifically, and examining the structure of the offenses, the reflections concern the criminal liability of doctors, the civil liabilities of doctors and health facilities, the consequent fiscal liability.

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The article deals with the administrative procedures for the exercise of "golden powers" by the government and the related judicial review. More specifically, such judicial review must take into account, on the one hand, the protection of national interests and, on the other, the observance of the principle of legality: the latter with particular regard to the identification of the conditions on which the exercise of such powers is based. The parameters on which judicial review is based are the principle of proportionality and respect for procedural guarantees.

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In recent years, Artificial Intelligence (AI) applications based on big data have sparked a huge debate among lawyers. The debate has focused on how new interactions mediated by data-driven AI affect different legal principles, challenge existing rules, and require changes in the legal framework. Many traditional fields of law were covered: data protection law, consumer protection law, intellectual property law, etc. This article provides an overview of the challenges and opportunities that lie at the intersection of AI applications and the domain of taxation and tax law. In the first part, the paper examines how current AI-powered economic models reshape the traditional value chain and influence legal concepts in direct and indirect taxation. The second part discusses how AI is applied in different areas of voluntary tax compliance and tax administrations' controls, and how these developments generate new challenges for (tax) law.

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The contribution analyses, in the context of the relationship between State and market, the so-called "golden power". Through an in-depth analysis both historical and of the regulatory framework, the author identifies its origins, its procedural, organizational and control modalities, as well as the prerequisites for its compatibility with the European legal system.

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The contribution addresses the issue of access to justice, in the perspective of the sustainable development goal 16 of the United Nations. After a brief analysis of the territorial organization of Italian administrative justice, the author focuses on the innovations of the electronic administrative trial to assess to what extent it has facilitated access to justice. The contribution therefore evaluates what limits still exist in the electronic administrative trial in the perspective of reducing distances and, on the basis of these considerations, makes some proposals to mitigate the problem of excessive length of the trials.

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