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E-Government and Digitalization

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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Within the development of artificial intelligence, a first sanding role is played by autonomous vehicles; these are supposed to revolutionize transports, with material economical, industrial and even social consequences. Several juridical issues are involved in this process, with particular reference to the allocation of liability, in order to provide a sufficient level of legal protection to the relevant interests at stake. This essay intends to focus the potential criminal risk related to programming, manufacturing and manning this kind of vehicles.

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The French Council of State rules that the existing threat to national security currently justifies the generalized retention of data. It affirms also that the possibility of accessing connection data in order to fight serious crime allows, at the present time, the constitutional requirements of preventing breaches of law and order, and the tracking down of authors of criminal offences to be ensured. However, after examining the conformity with EU law of French rules on the retention of connection data, and verifying that the implementation of EU law (as interpreted by the European Court of Justice) does not jeopardize the requirements of the French Constitution, the French Council of State orders the Government to reassess regularly the threat that exists in France so as to justify the generalized retention of data, and to submit the use of these same data by the intelligence services to clearance provided by an independent authority.

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Publications

The volume investigates the interactions prompted by the effet utile of EU rules on the administrative trial, when a national administrative act of indirect administration or intertwined administration is involved

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Copertina libro Le Regioni alla prova della pandemia da COVID-19.

The volumes analyze the measures adopted by the Regions and Autonomous Provinces of Trento and Bolzano to deal with the pandemic caused by the SARS-CoV-2 virus - also known as COVID-19 (acronym for COronaVIrus Disease 19) - from the beginning of the health crisis to the end of September 2020.

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Transparency and Anti-Corruption

With decision no. 6787 of November 3, 2020, the Council of State recognizes and analyzes the legitimacy of the National Anti-Corruption Authority to act, following the legislative amendment of art. 211 of the Code of public contracts (Legislative Decree no. 56/2017) which introduced paragraphs 1-bis and 1-ter to the aforementioned provision.

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Since 2009, Italian local authorities – and, more broadly, Italian public administrations – have faced a progressive increase of transparency obligations with regard to the publication of administrative documents on institutional websites as well as concerning their internal organization and activities. Prompted by an Italian privacy authority’s sanction based on the illicit online treatment of personal information, this paper analyses the correlation between the quantity of these obligations as well as the correct compliance thereof, and employees’ level of ICT training. The percentage and the characteristics of the employees that have acquired an adequate ICT training – with a particular reference to their age – represent a clear provisional indicator of their capability of complying with the obligations of publication and transparency without violating the privacy rights of the documents’ subjects and whose information is being published online.

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European Union

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 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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Fundamental Rights and Freedoms

The essay singles out the problematic profiles of the decision by which the Consiglio di Giustizia amministrativa per la Regione siciliana ordered a preliminary investigation, before evaluating the existence of the non-manifest unfoundedness of the question of constitutional legitimacy raised by the appellant relating the Covid-19 vaccine mandates.

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With Regulation (EU) 2021/953, a common framework for an EU Digital COVID certificate was established to facilitate free movement between member States during the current pandemic, guaranteeing minimum health safety conditions. The new mechanism testifies (among other things) to a process that has been underway for some years, in relation to which administrative cooperation, as an instrument for governing the single market and a driving force for European integration, can only be based on the use of new technologies, which now constitute an essential element.

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