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A Review for Europe

Jean-Pierre CASIMIR, Miguel Angel COLLADO, Adriano DI PIETRO, Peter ESSERS, Javier LASARTE ALVAREZ, Philippe MARCHESSOU, Alejandro MENENDEZ MORENO, Juan MARTIN QUERALT, Perfecto YEBRA MARTUL – ORTEGA

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 EuropeanSchoolof 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 board . At the same time, national and EC experiences, shared over the years in personal and institutional cooperation, are now transformed into a common cultural heritage.

Thanks to its European contributors, the review proves that it shares the existing organizational commitment and operational support, consistently with the scientific objective to be achieved.

With its editorial board, the review establishes a natural link with reviews already operating within the fields of comparative law and EC law. New ideas will be drawn from the experience of such reviews, whose work will be in turn enriched by the outcomes of the review’s monographic studies.

The course of the review is expected to be lively beyond the scheduled six-monthly editions. Indeed, completing an issue will not entail a loss of interest toward the theme explored in the review. Readers will be able to follow evolutions in interpretation as well as positive law changes; moreover, they will benefit from further scientific contributions. They will also receive a specific newsletter, further highlighting new themes relating to previous issues, while still following the current issue of the review.

The publishing program is drawn from current affairs, however it aspires towards shared outcomes, either expected or proposed, in any case by benefiting from a variety of contributions, always consistent with the chosen method of analysis. The choice of the theme concerning exit taxes in the first issue of the review comes from the renewed interest shown by EC judges toward national tax systems. Announced infringement procedures give evidence that previous case law could not define the difficult relationship between national territoriality and EC coherence.

The following issues will deal with themes such as tax havens, common principles to calculate companies’ income, relationships between international and EC law, tax residence.

The original contribution given by the European Commissioner for Taxation and Customs Union to the first issue of the review deserves particular mention. Not only the topicality of the theme is confirmed, but also the awareness of a commitment which ties together EC institutions and a review naturally advocating its European nature.

Passion and enthusiasm of many European young people, who decisively contributed to the creation of this review and now work at its continuity, renew confidence in the process of creation of a European tax law.

The times before us will be our challenge and the trust of many will be our support.

Bologna, May 2009

The Directors

Jean-Pierre CASIMIR, Miguel Angel COLLADO, Adriano DI PIETRO, Peter ESSERS, Javier LASARTE ALVAREZ, Philippe MARCHESSOU, Alejandro MENENDEZ MORENO, Juan MARTIN QUERALT, Perfecto YEBRA MARTUL – ORTEGA

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