The Urban Free Zones: European Market and tax Orders

Lo studio delle Zone Franche Urbane all’interno del Diritto tributario europeo non ha potuto prescindere da una introduttiva delimitazione del lavoro, capace di distinguere le diverse tipologie di zone franche esistenti nei Paesi intra/extra Ue. Attraversando i casi-studio di Madeira, delle Azzorre, fino alla istituenda Zona Franca di Bruxelles, Zone d’Economie Urbaine stimulée (ZEUS), si è giunti alla constatazione dell’assenza di una definizione di Zona Franca Urbana: analizzando le esperienze normative vissute in Francia e in Italia, si è potuto tratteggiare il profilo territoriale, soggettivo e oggettivo del sistema agevolativo rivolto al recupero delle aree urbane degradate. La funzione strumentale della fiscalità, esplicitata per mezzo delle ZFU, ha condotto ad una verifica di diritto interno per controllare la legittimità delle scelte nazionali in ragione dei principi costituzionali nazionali, come anche una di diritto europeo per evitare che le scelte nazionali, anche se legittime sul piano interno, possano per gli stessi effetti incentivanti alle attività d'impresa presentarsi come una forma territoriale di aiuti di Stato fiscali. Evidenziando il rapporto tra le ZFU e il Mercato europeo si è voluto, da un lato, effettuare una ricostruzione sistemica necessaria per un’interpretazione delle ZFU che metta in luce le componenti di tale strumento orientate al perseguimento di un interesse socioeconomico, che in prima battuta generi una contraddizione, una deroga ai principi costituzionali e comunitari, per poi “sciogliersi” in una coerente applicazione degli stessi; dall’altro, tentare di elevare le ZFU a misura sistemica dell’Ordinamento europeo. Si è svolto, infine, un ragionamento in termini di federalismo fiscale con riferimento alle ZFU, trovando una adeguata collocazione nel percorso di devoluzione intrapreso dal legislatore nazionale, avendo quali interlocutori privilegiati le Regioni a Statuto Speciale.The study of the Urban Free Zones inside the European Tax Law must analyze the different types of free zones in the Countries intra/extra EU. Through cases-study of Madeira, Azores, Zone d'Economie Urbaine stimulée of Brussels, it is evident the absence of a definition of Urban Free Zone: analyzing the French and Italian experiences, it has been possible to study the territorial, subjective and objective profile of the support system turned to the recovery of the degraded urban areas. The instrumental function of taxation required a national and european compatibility check to ensure that national choices, even if legitimate internally, can be transformed into state aid tax. Highlighting the relationship between the ZFU and the European Market is wanted to: i) carry out a systemic necessary reconstruction for an interpretation of the ZFU that underlines the components of that instrument oriented to the pursuit of social and economic interest, which initially generate a contradiction, an exception to the constitutional and community principles, for then "to melt" into a coherent application of the same; ii) to try to give a definition of ZFU as a systemic measure of the UE. Took place, finally, a reasoning in terms of fiscal federalism with reference to the ZFU, finding a suitable placement in the path of devolution undertaken by the national legislator, having the Special Statute Regions as interlocutory privileged

Usefulness and safety of double endoscopy in children with gastroesophageal reflux and respiratory symptoms

SummaryBackgroundManagement of children with gastroesophageal reflux disease (GORD) and difficult-to-treat (D-T-T) respiratory symptoms may include double fiberoptic, airway and oesophago-gastro-duodenoscopies (DE). A study was performed to evaluate the usefulness and safety of DE in children with severe GORD and D-T-T respiratory symptoms.MethodsA 3-year retrospective review of records of children who underwent DE under general anaesthesia was performed: the relevant clinical information obtained and the occurrence of complications in the 72h following the DE.ResultsInflammatory changes of the airways were found at bronchoscopy in 40 out of the 60 children: bronchoalveolar lavage (BAL) demonstrated positive lipid-laden alveolar macrophages (LLAM), neutrophilic inflammation or both, respectively in 9, 12 and 16 patients. BAL bacterial cultures were positive in 2 patients with elevated airway neutrophilia. Structural airway abnormalities, explaining not GOR-related D-T-T respiratory symptoms were identified in 11 patients. Oesophagoscopic findings supporting GORD were detected in 32/60 children and confirmed by consistent histological changes in oesophageal mucosal biopsies (OEB) in 27.The frequency of complications, all minor, was low during the procedure and in the following 72h. They included mild desaturation, stridor or bronchospasm, vomiting, dysphagia and hyperthermia requiring antibiotic treatment in 1 patient. No “new onset” complication was observed after 48h following DE. The time-dependent hazard of complications was significantly higher for patients with a history of onset of respiratory symptoms early in life (≤2 years of age) (p=0.038).ConclusionDE can be useful in the clinical evaluation of children with D-T-T respiratory symptoms and GORD and is associated with low frequency of mild complications when performed by appropriately trained and experienced personnel

The spectrum of computed tomography findings in blunt trauma of the subclavian/axillary artery: a pictorial essay

Traumatic injuries of the subclavian and axillary arteries are uncommon but have high morbidity and mortality. In contrast to penetrating injuries, which are often lethal, blunt injuries present a wide and heterogeneous spectrum of imaging findings. If a vessel tear or transsection is a life-threatening circumstance, minor injuries might be overlooked in an emergency setting but could cause or aggravate the functional loss of a limb. The aim of this pictorial essay is to acquaint radiologists with the spectrum of imaging findings that could be encountered during the radiological evaluation of the subclavian/axillary artery (SAA) in trauma patients and offer tips and tricks to improve the diagnostic workup of patients with suspected blunt SAA injuries

The Management of Dry Eye Disease: Proceedings of Italian Dry Eye Consensus Group Using the Delphi Method

Dry eye disease (DED) is a highly prevalent, chronic and progressive condition that affects 5–33% of the world’s adult population [1]. The 1995 definition of DED only considered patient-reported symptoms (ocular discomfort) and damage to the inter-palpebral ocular surface [2]. However, as it became apparent that this failed to reflect the complexity of the disease and its impact on visual function, inducing a risk of under-diagnosis, the 2007 International Dry Eye WorkShop (DEWS) redefined it as follows: “A multifactorial disease of the tears and ocular surface that results in symptoms of discomfort, visual disturbance, and tear film instability with potential damage to the ocular surface. It is accompanied by increased osmolarity of the tear film and inflammation of the ocular surface” [3]. This introduced the concept that the ocular surface is a single system, added visual disturbances to the symptoms of ocular discomfort and drew attention to the key concepts of inflammation and tear hyperosmolarity. Subsequently, as it is not unusual in everyday clinical practice to encounter patients with moderate–severe symptoms who have no pathological signs on the ocular surface or, conversely, patients with severe signs who are asymptomatic because of decreased corneal sensitivity, DEWS II revised its definition to read “Dry eye is a multifactorial disease of the ocular surface characterized by a loss of homeostasis of the tear film, and accompanied by ocular symptoms, in which tear film instability and hyperosmolarity, ocular surface inflammation and damage, and neurosensory abnormalities play etiological roles” [4] in order to indicate the occurrence of corneal nerves impairment, too. The symptoms characterizing the disease can severely affect the patients’ quality of life and everyday activities such as reading, driving or working on a computer [5–8] and are also associated with high levels of anxiety and depression [9]. Consequently, it is not only important to prescribe the appropriate treatment, but also to monitor its effects over time in order to ensure long-term relief and prevent disease chronicity [10,11]. Clinicians are clearly aware of the need to adopt a standardized approach to diagnose and treat DED that includes counselling, patient education and the establishment of a medical alliance to promote effective treatment [12,13]. The aim of this paper is to describe the process used by a group of Italian ophthalmologists (“Italian Dry Eye Consensus Group”) focused on DED for identifying four major statements related to the disease aimed at improving overall DED patient care [14]. Given the complexity of the disease and the different clinical contexts in which it may occur, the method used was based on real-life experience, as well as scientific data, and allowed the consideration of areas of still uncertain or unproven knowledge that may nevertheless help to guide everyday clinical practice and future research

Inflammatory bowel disease in children and adolescents in Italy: data from the pediatric national IBD register (1996-2003).

Abstract BACKGROUND: The purpose was to assess in Italy the clinical features at diagnosis of inflammatory bowel disease (IBD) in children. METHODS: In 1996 an IBD register of disease onset was established on a national scale. RESULTS: Up to the end of 2003, 1576 cases of pediatric IBD were recorded: 810 (52%) ulcerative colitis (UC), 635 (40%) Crohn's disease (CD), and 131 (8%) indeterminate colitis (IC). In the period 1996-2003 an increase of IBD incidence from 0.89 to 1.39/10(5) inhabitants aged <18 years was observed. IBD was more frequent among children aged between 6 and 12 years (57%) but 20% of patients had onset of the disease under 6 years of age; 28 patients were <1 year of age. Overall, 11% had 1 or more family members with IBD. The mean interval between onset of symptoms and diagnosis was higher in CD (10.1 months) and IC (9 months) versus UC (5.8 months). Extended colitis was the most frequent form in UC and ileocolic involvement the most frequent in CD. Upper intestinal tract involvement was present in 11% of CD patients. IC locations were similar to those of UC. Bloody diarrhea and abdominal pain were the most frequent symptoms in UC and IC, and abdominal pain and diarrhea in CD. Extraintestinal symptoms were more frequent in CD than in UC. CONCLUSIONS: The IBD incidence in children and adolescents in Italy shows an increasing trend for all 3 pathologies. UC diagnoses exceeded CD

Funzione e natura giuridica della zona franca

In via preliminare, occorre individuare dei modelli di “zona franca” prendendo spunto dalle esperienze maggiormente diffuse a livello nazionale ed europeo, ovverosia dalle zone franche urbane (ZFU) e dalle zone franche doganali (ZFD), finalizzate, rispettivamente, a superare il degrado socio economico dei quartieri e a stimolare gli scambi internazionali di merci, senza tuttavia trascurare le zone economiche speciali (ZES) in corso di attuazione in Italia. Successivamente, un approccio basato sulla identificazione dei presupposti soggettivi, oggettivi e territoriali delle zone franche consente di apprezzare la loro fiscalità, ovverosia un insieme di agevolazioni o di regimi ordinari differenziati, in una rappresentazione che vede l’utilizzo della leva fiscale da parte del legislatore per finalità economiche e sociali. Se da un lato, l’attualità della tematica offre anche l’opportunità di ipotizzare ulteriori proposte normative, dall’altro, emerge la necessità di ricondurre a sistema le diverse discipline per garantire certezza giuridica

LA DICHIARAZIONE DEGLI ENTI NON COMMERCIALI

Il commento tratteggia i caratteri essenziali della dichiarazione degli enti non commerciali e si concentra sull’onere che esso rappresenta a carico di tali soggetti i quali devono adempiere a tale dovere ogni anno a prescindere dalle intervenute variazioni