European Union

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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In order for the Recovery and Resilience Plan for Italy to be a success it is necessary to overcome the slowness and inefficiencies of the Italian Public Administration system. At the same time, the Recovery and Resilience Plan can play a crucial role in enhancing the effectiveness of Public Administration; something that is badly needed in Italy. To achieve this goal it is necessary, however, to first of all complete the process of full “dematerialisation” and of digital archiving of Public Administration documents, as well as to overcome the lack of interoperability of public digital services. What is needed is a solid “human resources strategy” in order to trigger a transformational change for Italian Public Administration.

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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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This article examines the ruling by which the German Federal Constitutional Court declared on 24 March 2021 that certain provisions of the Climate Protection Act of 12 December 2019 (KSG) are unconstitutional. The national climate protection targets and the annual permissible emission volumes up to 2030 that the provision envisages were found to be incompatible with fundamental rights, as they lack sufficient requirements for further emission reductions from 2031 onwards. The ruling recognises that every freedom is potentially affected by these future emission reduction obligations because almost all areas of human life are still depending by the emission of greenhouse gases and are therefore threatened by drastic restrictions that could occur after 2030 according to the current regulation. The legislator should therefore have taken precautions to mitigate these high burdens in order to safeguard fundamental rights in an innovative ‘intertemporal’ perspective, and thus also adequately guarantee the rights of future generations.

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The Council of State confirmed the illegality of the resolution of the Municipality of Seregno which approved a complex corporate integration project between its subsidiary and A2A S.p.A.. The judgment is particularly interesting for two reasons. Firstly, it is confirmed that a public tender must be carried out in circumstances such as those of the present case, and secondly, it remains to be seen what consequences the ruling will have on the operation.

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The paper analyzes judgment T-238/2020 whereby the General Court rejected the appeal filed by Ryanair DAC. With the appeal, the low-cost airlines sought to obtain the annulment of the European Commission’s decision C (2020) 2366 final approving state aid granted by the Kingdom of Sweden to airlines with Swedish licenses. The General Court rejected the appeal as the concession procedures and the purpose of the measure were considered compatible with EU law.

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When the European Union will come back after the summer break (la rentrée) in September 2021, the second half of the ninth legislature will begin, along with the second half of the term of office of the European Commission presided over by Ursula von der Leyen: the challenges are huge and the projects and unfinished business under way are numerous and complex and all the European institutions are being called upon to cope with a situation which is admittedly delicate yet full of stimuli and potential. First of all, the Conference on the Future of Europe must be brought to a successful conclusion: here not only is the Union’s credibility at stake but also the question of its ability to keep a steady hand on the tiller in the years ahead. At the same time, but still closely linked to the Conference, there is the question of defending the founding values of the Union, in particular the rule of law and non-discrimination, which are the subject of disputes with some States. Then there is the need to get the Next Generation EU operation - one of the most important political and economic initiatives in the continent’s history - off on the right track and, with it, get Europe out of the pandemic crisis, which has a variety of aspects in addition to the obvious one of health. The next few years will also be decisive for assessing the validity and solidity of the agreement on Brexit, which is as sensitive as the pressures on free movement brought about by emergencies. Lastly, there is the immense construction site of digitalisation with its various themes (artificial intelligence, Digital Service, teleworking, cybersecurity). It is therefore worth quickly taking stock of where we stand.

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The article traces the evolution of Italian legislation regarding marine state property concessions: from the transitional regime of the extensions ex lege of existing concessions, adopted by the Italian legislator in the Nineties, up to the last extension of such concessions to 2033, and taking into account the European Commission’s position. The nature and multiple functions of the concessions for tourist-recreational uses are analyzed. On the basis of that analysis, the objectives and contents of necessary reform of the field are outlined, with the aim of adapting domestic law to EU competition rules. In addition to the obligation to award concessions by tender, the article highlights the need for reform to include the right to compensation of outgoing operators in such a way as to be truly equitable, satisfactory and in accordance with principles of EU law. It should also be noted that the criteria for determining license fees must be revised by introducing the principle of remuneration in order to ensure a genuinely competitive system, one which is efficient and economically sustainable for the State.

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With the decision of the Court of Justice of the European Union that is going to be analyzed herein, the European judge focuses on the primary purpose of investigating the possibility of considering the Italian F.I.G.C. (Federazione Italiana Giuoco Calcio) a body governed by public law. In this respect, the comment aims at summarizing the main issues concerning the mentioned body, especially with regard to the conditions provided for by law in order to recognize such public entity. At the end of the note some critical considerations will be made about the decision.

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Since the adoption of the Charter of Fundamental Rights, in the context of the European Union the so-called “good administration” has emerged as a new fundamental right: the right to good administration, as written and detailed in Article 41 of the EU Charter. As for its specific contents, there is a clear correspondence with the provisions of Article 97 of the Italian Constitution with respect to the need for impartiality and good performance/efficiency of the Public Administration: two principles of which the best expression is found in Law 241 of 1990 on administrative procedure. It is precisely in this perspective that modern Information and Communication Technologies (ICT) can play a fundamental role in the context of public administration, especially in as far as the possibility to carry out an adequate and prompt investigation process during the administrative procedure is concerned.

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