Publication:
L’adozione di una excess profit tax europea tra opportunità e criticità

Simple item page
dc.contributor.authorAllevato, Giulio
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-11-26T09:52:43Z
dc.date.available2024-11-26T09:52:43Z
dc.date.issued2022-12-06
dc.description.abstractThe 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.
dc.description.peerreviewedyes
dc.description.statusPublished
dc.identifier.citationAllevato, G (2022) L’adozione di una excess profit tax europea tra opportunità e criticità. Rivista di Diritto Tributario.
dc.identifier.issn2499-2569
dc.identifier.officialurlhttps://www.rivistadirittotributario.it/2022/12/06/ladozione-di-una-excess-profit-tax-europea-tra-opportunita-e-criticita/
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3352
dc.journal.titleRivista di Diritto Tributario
dc.language.isoit
dc.publisherPacini Giuridica
dc.relation.departmentTax Law & Economic Regulation
dc.relation.entityIE University
dc.relation.schoolIE Law School
dc.rightsmetadata only access
dc.rights.accessRightsinfo:eu-repo/semantics/restrictedAccess
dc.subject.keywordExcess profit tax
dc.subject.keywordTax harmonization
dc.subject.keywordEU taxation
dc.subject.keywordEnergy sector
dc.titleL’adozione di una excess profit tax europea tra opportunità e criticità
dc.typeinfo:eu-repo/semantics/article
dspace.entity.typePublication
relation.isAuthorOfPublication1f750c9b-d6f6-4abe-8ce1-5d9659c5742c
relation.isAuthorOfPublication.latestForDiscovery1f750c9b-d6f6-4abe-8ce1-5d9659c5742c
Files
Collections
Research Articles