Person:
Allevato, Giulio

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Giulio
Last Name
Allevato
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IE University
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IE Law School
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Tax Law & Economic Regulation
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2019 - 201912020 - 20244
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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/02jjdwm75
    In 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.
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    Publication
    L’adozione di una excess profit tax europea tra opportunità e criticità
    (Pacini Giuridica, 2022-12-06) Allevato, Giulio; https://ror.org/02jjdwm75
    The 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.
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    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/02jjdwm75
    In 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.
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    Publication
    Italy
    (2024-07-28) Allevato, Giulio; Krista Nadakavukaren ScheferyThomas Cottier; https://ror.org/02jjdwm75
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    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/02jjdwm75
    Combating 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.