La prova dei fatti giuridici tributari dell’impresa

La prova nel sistema tributario. La rappresentazione degli imponibili nel procedimento tributario. La rivelazione dell’obbligazione tributaria nel processo.La prova nel sistema tributario. La rappresentazione degli imponibili nel procedimento tributario. La rivelazione dell’obbligazione tributaria nel processo.LUISS PhD Thesi

The quantification of damages caused by an infringement of Art. 101 or Art. 102 TFEU: is arbitration really a short cut?

The quantification of damages for a breach of Article 101 or 102 TFEU is complex, demanding and time consuming. Over the last few years, it has become one of the main issues in policy discussions within the European Union (EU). In particular, the European Commission (EC) investigated and revealed that the procedure for the quantification of damages caused by a breach of EU antitrust laws not only requires expert economic and econometric skills, but varies from Member State to Member State. As a consequence of this disparity, the EC issued new guidelines to render uniform the procedure for the quantification of damages caused by antitrust breaches across Member States and adopted new regulations to encourage private actions for damages. The latter aim at encouraging the use of alternative dispute resolution (ADR) methods, most notably arbitration, to resolve antitrust disputes as they provide a more expedient process and a fairer solution than a national court judgment. Furthermore, arbitration may be compared to a noncooperative or Bayesian game. Indeed, an antitrust dispute is characterised by asymmetric information. Hence, the parties thereto act strategically in order to push the arbitrator to issue a settlement in their favour. As a result, both parties are incentivized to make extreme offers, the effect of which is to slow down the arbitration proceedings and lead the arbitrator to reach a settlement which does not correctly quantify the damages suffered. Thus, we require a system that has the double effect of encouraging the parties to avoid adopting extreme positions and converge in their offers. The amended final offer arbitration (AFOA) seems to comply with both these equirements. Nevertheless, the fact that it involves a punishment could prove counter-productive by discouraging the parties from actually selecting arbitration as an ADR method to resolve their disputes. Thus, to be an effective private action for damages caused by an infringement of Article 101 or 102 TFEU, arbitration must be structured in a manner that enables the arbitrator to reach a fair settlement, encourages the parties to converge in their offers and incentivises the parties to actually select such arbitration mechanism to resolve their disputes.The quantification of damages for a breach of Article 101 or 102 TFEU is complex, demanding and time consuming. Over the last few years, it has become one of the main issues in policy discussions within the European Union (EU). In particular, the European Commission (EC) investigated and revealed that the procedure for the quantification of damages caused by a breach of EU antitrust laws not only requires expert economic and econometric skills, but varies from Member State to Member State. As a consequence of this disparity, the EC issued new guidelines to render uniform the procedure for the quantification of damages caused by antitrust breaches across Member States and adopted new regulations to encourage private actions for damages. The latter aim at encouraging the use of alternative dispute resolution (ADR) methods, most notably arbitration, to resolve antitrust disputes as they provide a more expedient process and a fairer solution than a national court judgment. Furthermore, arbitration may be compared to a noncooperative or Bayesian game. Indeed, an antitrust dispute is characterised by asymmetric information. Hence, the parties thereto act strategically in order to push the arbitrator to issue a settlement in their favour. As a result, both parties are incentivized to make extreme offers, the effect of which is to slow down the arbitration proceedings and lead the arbitrator to reach a settlement which does not correctly quantify the damages suffered. Thus, we require a system that has the double effect of encouraging the parties to avoid adopting extreme positions and converge in their offers. The amended final offer arbitration (AFOA) seems to comply with both these equirements. Nevertheless, the fact that it involves a punishment could prove counter-productive by discouraging the parties from actually selecting arbitration as an ADR method to resolve their disputes. Thus, to be an effective private action for damages caused by an infringement of Article 101 or 102 TFEU, arbitration must be structured in a manner that enables the arbitrator to reach a fair settlement, encourages the parties to converge in their offers and incentivises the parties to actually select such arbitration mechanism to resolve their disputes.LUISS PhD Thesi

The importance of liberty is not in its value

Ian Carter defended: “Independence: Freedom has value independently of the value of the actions one is free to do, or of any other consequence. This value gives us reasons to care for freedom.” The main purpose of this paper is a defense of the thesis that freedom's relevance can be fully explained in terms of the value of the actions one is free to do. Accordingly, Independence is false. I shall propose an alternative view, by arguing that in relevant cases freedom merely acts as an enabler of the value of the actions one is free to perform. Freedom is a condition needed to perform valuable actions, but it does not contribute any value to the overall value of states of affairs. Lacking freedom, certain actions that would be valuable when freely performed lose their value.Ian Carter defended: “Independence: Freedom has value independently of the value of the actions one is free to do, or of any other consequence. This value gives us reasons to care for freedom.” The main purpose of this paper is a defense of the thesis that freedom's relevance can be fully explained in terms of the value of the actions one is free to do. Accordingly, Independence is false. I shall propose an alternative view, by arguing that in relevant cases freedom merely acts as an enabler of the value of the actions one is free to perform. Freedom is a condition needed to perform valuable actions, but it does not contribute any value to the overall value of states of affairs. Lacking freedom, certain actions that would be valuable when freely performed lose their value.Refereed Working Papers / of international relevanc

Organisation designing though the practice of multi-method research in information systems

Uninvited Submission

Territory, rights and mobility: theorising the citizenship/migration nexus in the context of Europeanisation

The overarching objective of this dissertation is to conceptualise the spatiality of citizenship, which is approached here primarily in terms of territory and mobility, and their incorporation in the juridico-political system of distributing rights, through an exposure to its various others – especially to mobile subjectivity. In particular, it examines the changing patterns of territorialising space, distributing rights and regulating mobility in the intertwined politics of citizenship and that of migration in the EU. Building on the approach of critical citizenship studies, it assumes that the practices and discourses of othering have been constituent of the very foundation of modern citizenship, and understands citizenship at the interface between the governing structure and the acts of the governed that rupture, resist or appropriate it. In this framework, the thesis first of all looks at the spatial configurations of national citizenship by analysing the trajectories in which the interrelated concepts of territory, rights and mobility participate, and are reshaped, in the project of making the citizen and her various others. The main part of the thesis investigates the ways in which the interrelations between these spatial dimensions of citizenship are reconfigured in a multiplied citizenship-migration nexus under the process of Europeanisation. It first looks at two different notions of territory – a statist one and a networked one – that are visible in the official discourses, yet it highlights the fact that the technologies that are supposed to produce each type of territoriality often converge. Thus I read the politics of Eurostar and the Channel Tunnel project as one that involves competing patterns of territoriality and manifests the dynamics between facilitated and obstructed mobilities at a moving border. However, the permeability of this border is partly enabled by the uneven and ambiguous configurations of Schengenland itself, and draws attention to the excessive forms of mobility that challenge and break with the official formulation of free movement rights. Thus we turn to the intricate relationship between mobility and citizenship in Europe following our dialogical approach: focusing on the rationalities implied in the government of free movement on one hand, and the paths through which to redefine the right to mobility on the other. In the light of Rancière’s reconceptualisation of rights and democracy, I present two examples each employing different strategies to politicise and mobilise mobility: one is through appealing to the universal, the other legitimating the particular. The politics of mobility is also seen as an endeavour of producing alternative spaces against the territorialised state-centric space to which the imagination of citizenship is usually limited. In discussing a possible global ethics, however, I argue that the dynamics between rights and citizenship are not bound to an emancipatory end. While the juridical system of differentiated rights is constantly challenged by those who claim that they have the rights they are denied to, once the ‘achievements’ of rights-claims are re-appropriated in the juridico-political form of citizenship, this form continues to reproduce boundaries and differential inclusions which shall again be contested. A self-critical global ethics therefore should be conscious about the imperfectability of citizenship and the impossibility of community.The overarching objective of this dissertation is to conceptualise the spatiality of citizenship, which is approached here primarily in terms of territory and mobility, and their incorporation in the juridico-political system of distributing rights, through an exposure to its various others – especially to mobile subjectivity. In particular, it examines the changing patterns of territorialising space, distributing rights and regulating mobility in the intertwined politics of citizenship and that of migration in the EU. Building on the approach of critical citizenship studies, it assumes that the practices and discourses of othering have been constituent of the very foundation of modern citizenship, and understands citizenship at the interface between the governing structure and the acts of the governed that rupture, resist or appropriate it. In this framework, the thesis first of all looks at the spatial configurations of national citizenship by analysing the trajectories in which the interrelated concepts of territory, rights and mobility participate, and are reshaped, in the project of making the citizen and her various others. The main part of the thesis investigates the ways in which the interrelations between these spatial dimensions of citizenship are reconfigured in a multiplied citizenship-migration nexus under the process of Europeanisation. It first looks at two different notions of territory – a statist one and a networked one – that are visible in the official discourses, yet it highlights the fact that the technologies that are supposed to produce each type of territoriality often converge. Thus I read the politics of Eurostar and the Channel Tunnel project as one that involves competing patterns of territoriality and manifests the dynamics between facilitated and obstructed mobilities at a moving border. However, the permeability of this border is partly enabled by the uneven and ambiguous configurations of Schengenland itself, and draws attention to the excessive forms of mobility that challenge and break with the official formulation of free movement rights. Thus we turn to the intricate relationship between mobility and citizenship in Europe following our dialogical approach: focusing on the rationalities implied in the government of free movement on one hand, and the paths through which to redefine the right to mobility on the other. In the light of Rancière’s reconceptualisation of rights and democracy, I present two examples each employing different strategies to politicise and mobilise mobility: one is through appealing to the universal, the other legitimating the particular. The politics of mobility is also seen as an endeavour of producing alternative spaces against the territorialised state-centric space to which the imagination of citizenship is usually limited. In discussing a possible global ethics, however, I argue that the dynamics between rights and citizenship are not bound to an emancipatory end. While the juridical system of differentiated rights is constantly challenged by those who claim that they have the rights they are denied to, once the ‘achievements’ of rights-claims are re-appropriated in the juridico-political form of citizenship, this form continues to reproduce boundaries and differential inclusions which shall again be contested. A self-critical global ethics therefore should be conscious about the imperfectability of citizenship and the impossibility of community.LUISS PhD Thesi

Il contratto fiduciario oggi: profili problematici e ricostruttivi

Società fiduciarie e quadro normativo di riferimento. La ricostruzione del negozio fiduciario nella giurisprudenza: tra classicità ed innovazione. I problemi operativi sottesi alla dicotomia “fiducia romanistica” e “fiducia germanistica”: allocazione del diritto di proprietà e legittimazione a disporre. Profili applicativi: la separazione patrimoniale. Interessi rilevanti del rapporto tra fiduciario e fiduciante e nei rapporti con i rispettivi creditori. Problemi teorici connessi all’ammissibilità del negozio fiduciario e conseguente qualificazione. Negozio fiduciario e mandato ad acquistare: un indice normativo della fiducia? Gestione di patrimoni altrui nel codice civile, nella legislazione speciale primaria e secondaria. L’amministrazione del patrimonio altrui e nell’interesse altrui: principi e regole operative. Destinazione di beni allo scopo e separazione patrimoniale: una tecnica di tutela per il fiduciante. La fattispecie dei patrimoni separati: profili problematici e sistematici. Dal dogma un soggetto un patrimonio al negozio atipico di destinazione. Atto atipico di destinazione: ammissibilità, effetti ed opponibilità. Destinazione patrimoniale e modelli stranieri: trust e fiducie quali omologhi dell’atto negoziale di destinazione? Peculiarità del contratto fiduciario di cui è parte la società fiduciaria. L’oggetto del contratto fiduciario. I doveri di comportamento della società fiduciaria: disciplina applicabile e rimedi per il cliente. L’interesse del fiduciante alla segregazione patrimoniale: strumenti giuridici ed interessi meritevoli di tutela. La concorrenza tra ordinamenti e l’evoluzione dell’Italia quale Paese trust.Società fiduciarie e quadro normativo di riferimento. La ricostruzione del negozio fiduciario nella giurisprudenza: tra classicità ed innovazione. I problemi operativi sottesi alla dicotomia “fiducia romanistica” e “fiducia germanistica”: allocazione del diritto di proprietà e legittimazione a disporre. Profili applicativi: la separazione patrimoniale. Interessi rilevanti del rapporto tra fiduciario e fiduciante e nei rapporti con i rispettivi creditori. Problemi teorici connessi all’ammissibilità del negozio fiduciario e conseguente qualificazione. Negozio fiduciario e mandato ad acquistare: un indice normativo della fiducia? Gestione di patrimoni altrui nel codice civile, nella legislazione speciale primaria e secondaria. L’amministrazione del patrimonio altrui e nell’interesse altrui: principi e regole operative. Destinazione di beni allo scopo e separazione patrimoniale: una tecnica di tutela per il fiduciante. La fattispecie dei patrimoni separati: profili problematici e sistematici. Dal dogma un soggetto un patrimonio al negozio atipico di destinazione. Atto atipico di destinazione: ammissibilità, effetti ed opponibilità. Destinazione patrimoniale e modelli stranieri: trust e fiducie quali omologhi dell’atto negoziale di destinazione? Peculiarità del contratto fiduciario di cui è parte la società fiduciaria. L’oggetto del contratto fiduciario. I doveri di comportamento della società fiduciaria: disciplina applicabile e rimedi per il cliente. L’interesse del fiduciante alla segregazione patrimoniale: strumenti giuridici ed interessi meritevoli di tutela. La concorrenza tra ordinamenti e l’evoluzione dell’Italia quale Paese trust.LUISS PhD Thesi

La clausola antielusiva generale in materia tributaria: modelli a confronto e prospettive di convergenza

Ammissibilità e presupposto della clausola antielusiva generale nel diritto tributario. Il modello di clausola antielusiva adottato dal Legislatore nazionale. L’abuso del diritto e la crisi del modello di clausola antielusiva adottato dal Legislatore nazionale. I modelli di clausola antielusiva generale adottati dai principali ordinamenti stranieri. Prospettive di convergenza: alcuni spunti de iure condendo.Ammissibilità e presupposto della clausola antielusiva generale nel diritto tributario. Il modello di clausola antielusiva adottato dal Legislatore nazionale. L’abuso del diritto e la crisi del modello di clausola antielusiva adottato dal Legislatore nazionale. I modelli di clausola antielusiva generale adottati dai principali ordinamenti stranieri. Prospettive di convergenza: alcuni spunti de iure condendo.LUISS PhD Thesi

Environmental taxation: a legal perspective

Environmental protection: the long road towards sustainability. The Concept of Environmental Taxes. Environmental Taxation: seeking a balance between national and supranational legal principles. Any room for a global environmental tax?Environmental protection: the long road towards sustainability. The Concept of Environmental Taxes. Environmental Taxation: seeking a balance between national and supranational legal principles. Any room for a global environmental tax?LUISS PhD Thesi

La fattispecie "Banca di Credito Cooperativo" venti anni dopo l'emanazione del T.U.B.

Profili storici: dalle casse rurali alle banche di credito cooperativo. La disciplina e le caratteristiche strutturali delle attuali banche di credito cooperativo. Il governo societario delle banche di credito cooperativo.Profili storici: dalle casse rurali alle banche di credito cooperativo. La disciplina e le caratteristiche strutturali delle attuali banche di credito cooperativo. Il governo societario delle banche di credito cooperativo.LUISS PhD Thesi

For whom the whistle blows? Secrecy, civil disobedience, and democratic accountability

Democratic implications of secrecy. Safety and security: a critique of the balance model. Democratic responses to counter excessive secrecy. Whistleblowing: a case for civil disobedience.Democratic implications of secrecy. Safety and security: a critique of the balance model. Democratic responses to counter excessive secrecy. Whistleblowing: a case for civil disobedience.LUISS PhD Thesi