Person: Allevato, Giulio
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Giulio
Last Name
Allevato
Affiliation
IE University
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IE Law School
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Tax Law & Economic Regulation
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Publication Non-Fiscal Tax Policies and State Sovereignty: From the Rise of Modern Nation States to Globalization and Corporate Feudalism(Edward Elgar, 2024) Allevato, Giulio; https://ror.org/02jjdwm75In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.Publication The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union(Paris Legal Publishers, 2021-05) Pastor Merchante, Fernando; Allevato, Giulio; https://ror.org/02jjdwm75The preliminary ruling of the Court of Justice of the European Union in the Google Ireland case turned on the compatibility with the rules on free movement of some of the administrative arrangements put in place by Hungary in order to administer its controversial advertisement tax (namely, the obligation to register and the penalties attached to the failure to comply with that obligation). The preliminary ruling offers some interesting insights on the way in which the Court assesses the compatibility with the freedom to provide services of national administrative arrangements aimed at ensuring the effective collection of taxes. This is a topical issue in the context of the recent efforts made by Member States to tax the digital economy more effectively.Publication L’adozione di una excess profit tax europea tra opportunità e criticitÃ(Pacini Giuridica, 2022-12-06) Allevato, Giulio; https://ror.org/02jjdwm75The adoption, by means of Regulation No. 2022/1854, of an EU-wide excess profit tax on the energy sector certainly constitutes a decisive step towards tax harmonization within the EU. Indeed, such measure aims at granting a common and coordinated response to the current crisis triggered by the current anomalies characterizing the energy market. At the same time, however, this measure features certain element of criticism which may attempt its effectiveness and legal soundness.Publication Judicial Review of the State Aid Decisions on Advance Tax Rulings: A Final Opportunity to Safeguard the Rule of Law(International Bureau of Fiscal Documentation, 2021-12-20) Allevato, Giulio; https://ror.org/02jjdwm75In this article, the author provides a critical examination of various decisions addressing whether advance tax rulings on intra-group transfer pricing policies granted to multinational enterprises are illegal State aid under articles 107 and 108 of the Treaty on the Functioning of the European Union. Further, the author looks at whether the aid recovery process in these cases could be deemed to be contrary to the EU principles of legal certainty and the protection of legitimate expectations.Publication Requisiti di accesso e impatto sistemico della cooperative compliance: il programma italiano è sulla buona strada(Ente Editoriale, 2018) Allevato, Giulio; Garbino, Carlo; https://ror.org/02jjdwm75Grazie all’opera di completamento condotta a livello ministeriale e amministrativo, l’architettura delregime di adempimento collaborativo è divenuta accessibile a un campione di contribuenti corporate assai più numeroso e potenzialmente più qualificato rispetto a quello inizialmente prospettato dal Legislatore. Ciò incrementa notevolmente le chance di esternalità positive generabili dal programma di adempimento collaborativo sull’intero panorama corporate della compliance tributaria. In light of certain implementation rules and guidelines issued at the ministerial and Tax Authorities level, the architecture of the Italian cooperative compliance regime has become accessible to a larger and more significant group of corporate taxpayers as compared to the narrower scope initially designed by the legislature. Such circumstance may significantly increase the chances that the cooperative compliance regime will have a positive systemic impact on the corporate tax compliance environment.Publication The ECJ’s Apple Judgement: A Game-Changer in the Architecture of EU Taxation or Just a Story of Procedural Defeat?(Rivista di Diritto Tributario, 2024-10-15) Allevato, Giulio; Ministerio de Ciencia, Innovación y Universidades; Agencia Estatal de Investigación; European Regional Development Fund; https://ror.org/02jjdwm75Through its judgement of 10 September 2024, the European Court of Justice closed the Apple State aid case, that is the largest tax case in history, as it is worth € 13 billion. Contrary to most experts’ expectations, the Court of Justice overturned the General Court’s judgement and ruled in favor of the Commission, thereby upholding the qualification of two advance tax rulings granted by the Irish tax authorities to the Apple group as illegal State aid and condemning Ireland to recover an unprecedented amount of money. At first glance, such outcome seems to be in apparent contrast with the Court of Justice’s own recent case law (in particular, the Fiat and Amazon judgements), which had established that a correct interpretation of Art. 107 TFEU prohibits the use of external standards not incorporated into national law – such as the OECD guidelines on transfer pricing in the case of Luxembourg and Ireland – to determine the reference system for State aid purposes. However, some elements and recent developments may induce to minimize the effects of the Apple judgement on the architecture of EU taxation.Publication Italy(2024-07-28) Allevato, Giulio; Krista Nadakavukaren ScheferyThomas Cottier; https://ror.org/02jjdwm75-Publication Taxing the Digital Economy. Is the DST the Right Solution(SEFO, 2020-11) Allevato, Giulio; De Vito, Antonio; https://ror.org/02jjdwm75This paper examines the current income tax challenges of the Digital Economy, and the current proposals to tax digital firms where the users of their products or services are located. Building on law and economic literature, the paper firstly reviews the theory on corporate taxation, paying attention to the evidence on tax avoidance and profit shifting of multinational firms. The paper then argues that introducing a new tax on digital businesses could prove ineffective and lead to several distortions on corporate decision-making, especially in the case of unilateral and uncoordinated implementation.Publication Regulating the Financial Industry through Taxation Intended and Unintended Consequences of the Financial Transaction Tax(2020-09) Allevato, Giulio; De Vito, Antonio; https://ror.org/02jjdwm75This paper examines regulatory taxes as an alternative to regulating the financial industry to address negative externalities in financial markets. We review the theory on financial transaction taxes and provide an analysis on the economic consequences of such taxes. We argue that the implementation of the FTT could trigger significant increases in the cost of capital for firms as well as relocation and substitution risks, with detrimental effects on investment and economic growth. We furthermore analyze the challenges for the regulator to design and implement financial transaction taxes, while paying attention the current state of the art within the EU and in Spain. In this respect, we put forward that care should be taken when enacting financial regulatory taxes, especially when EU member countries implement such taxes unilaterally without a coordinated agreement.Publication The Commission's State Aid Decisions on Advance Tax Rulings Criticisms and Potential Impact on the Future of Direct Taxation within the EU(Kluwer Law International, 2019-01-03) Allevato, Giulio; https://ror.org/02jjdwm75Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State’s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.