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Registration and login are required to submit items online and to check the status of current submissions.

 

Author Guidelines

The submission must not have been previously published, or submitted simultaneously to another journal for consideration.

Authors must submit their manuscripts within the platform, using the 5 step submission process. The manuscript file must contain the main text, without the author’s name appearing under the title. Also the document’s properties must not contain the author’s name or other personal details, using the anonymizing functions provided by the different softwares (see also Ensuring a Blind Review).

The anonymous manuscript will be uploaded at step 2 of the submission process. The manuscript must comply with the guidelines in “Formatting.”

Submission metadata will be provided at step 3 of the submission process, and must include the following:

  1. For each author of the manuscript: first name and last name, email, ORCiD (if available), institutional affiliation, country, and a brief biographical note (50-100 words);

  2. Title;

  3. An abstract (150-200 words);

  4. Five keywords, separated by semicolons;

If submitting an article in Italian, title and abstract must be provided both in English and Italian language, using the “Form language” tool to switch between languages.

Formatting

Submission files should be in Microsoft Word file format, or equivalent formats.

The text should be double-spaced and use a 12-point font (Times New Roman).

Paragraph titles should be numbered using the Arabic numeral system. Numbering may have no more than four levels (1.2.3.4.).

Footnotes should be inserted using the instrument provided by the software which is in use .

All the links and URL addresses in the text have to be activated and ready to click. They must be exclusively included in the notes or in the references section.

Articles can be written either in American English or British English, provided that the choice is consistently employed throughout the text. Articles should be formatted according to these norms.

Books

C. Romano, Advanced Tax Ruling and Principles of Law Towards a European Tax Ruling System?, Amsterdam, 2002, 80

G. Corasaniti, Le attività finanziarie nel diritto tributario, Milano, 2012, 90

Articles in journals and case law notes

G. Hippert, The TFEU Eligibility of Non-EU Investement Funds Subjected to Discriminatory Dividend Withholding Taxes, in ecTax Review, vol. 2, 2016, 77

R. Schiavolin, Il condono “tombale” non preclude il recupero di crediti d’imposta di natura agevolativa, in Rivista di Diritto Tributario, 2018, II, 103.

Contributions to books

J. F. Avery Jones, Categorizing Income for the OECD Model, in L. Hinnekens – P. Hinnekens (editors) A Vision of Taxes within and outside European Borders: festschrift in honor of Prof. dott. Frans Vanistendael, The Hague, 2008, 97

E. Altieri, Questioni aperte in materia di giurisdizione amministrativa esclusiva e aiuti di Stato fiscali, in A. Di Pietro – A. Mondini (a cura di), Aiuti di Stato fiscali e giurisdizioni nazionali: problemi attuali, Bari, 2015, 67

Online reviews

P. Masbernat, G. Fuentes, The role of tax competition in internal territorial tax regimes: Federal States and the European Union, in Studi Tributari Europei, v. 7 (2017), ISSN 2036-3583, doi:https://doi.org/10.6092/issn.2036-3583/8775

International Practice (eg. OECD)

OECD (year), (dataset name),(data source) DOI or URL (accessed on (date)).

However, it should be followed the rules for quotation settled by each international entity and indicated in the quoted document

EU regulatory acts

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, OJ L 269, 10.10.2013.

ECJ Case Law published and unpublished (respectively)

Judgment of 12 July 2005, Schmepp, C-403/03, EU:C:2005:446, paragraph 19

Judgment of 6 June 2007, Walderdoff v Commission, T-442/04, not published, EU:T:2007:161

National Case Law

It should be followed national the standards settled for quotation of national case law, if present; in general terms be aware of quoting the ECLI any time that it is possible.

If there is no standard of quotation please follow the subsequent:

“Court or tribunal which delivered the decision, date of the decision, number of the decision”

Praxis of national administration

It should be followed national standars settled for quotation, if present.

 

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor)
  2. The submission file is in Microsoft Word document file format.
  3. Where available, DOIs or URLs for the references have been provided.
  4. The text is double-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
 

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See also our Open Access Policy.

 

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