A Review for Europe
Whenever a review comes to life, it is a happening, a welcomed happening, which renews confidence in the vitality of sciences and promotes a broader circulation of ideas. All the more so, when this happening is longed-for as is the case here. In fact, Studi Tributari Europei crowns an intense work of research run by and within the European School of Advanced Fiscal Studies over a period of several years. It exalts syncretism between national comparison and EC jurisprudential creation, which is the original method emphasized and applied during the ten-year experience of the PhD course on European Tax Law, and further analysed in many international meetings and symposia. It enhances cooperation between Universities, centres of research and public education, which is a constant in the activities of the School. It provides awareness and understanding of a work shared by many people, professionals, academics, judges, in particular EC judges, who, beyond territorial and cultural differences or diversities, believed and continue to believe in a European tax law, and commit themselves to create it. Following several years of debates, comparisons, general programs, official or unofficial auspices, such a creation now starts to be defined.
The review aims at contributing to this process. Its monographic theme is at the same time a sign of realism and a statement of humility. It intends to be useful in providing for solutions articulated into categories, and institutes of tax law, in the full understanding of the difficulty to cope with European tax law under a systematic perspective.
The electronic format of the review is intended to encourage the broadest diffusion of outcomes, as well as to receive the largest number of scientific contributions relating to this theme, beyond the typical time and space constraints found in paper reviews, and without any subscription costs which might curtail the consultation and circulation of traditional reviews. Namely, a free review for anyone who shares its objective and method; the only requirement for access is the registration.
In view of its edition in three different languages, the review grants the broadest diffusion, beyond European borders as well. It also highlights the importance of maintaining language identities as an essential support for juridical culture with a view to create a European tax law.
The review maintains a continuity with the School's scientific committee through its European editing...
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