This paper, which is based on information provided by national reports submitted from 17 member states and one candidate state, reflects on the aftermath of the non-ratification of the Constitutional Treaty (TECE), and more specifically on the particular path chosen by EU … [Read more...]

Taxation of business profits is not yet harmonized in the European Union. In its first part this article takes the position that the ongoing tax competition and the growing economic integration calls for a common system of the taxation of EU multinationals. At present the … [Read more...]

The paper looks into the slow and at times controversial process of ‘Europeanising’ the Italian legal system, in order to exemplify how adaptation to changes takes place within entire branches of the state administration. Three examples are selected, all within the … [Read more...]

Cultural phenomena are governed at national, regional and international levels; and a multiplicity of courts and tribunals adjudicate disputes with cultural elements. Against this background, this study addresses the key question as to whether a lex administrativa culturalis or … [Read more...]

Authority is not of one kind, and authoritative directives may have different effects on the practical reasoning of their addressees. In this regard, we can distinguish between two types of authority—epistemic and decisionist. Although both are used to influence people’s … [Read more...]