rivista di diritto tributario internazionale international tax law review

Sezione l - Dottn'na
This is because the organicity of each system is guaranteed bv its autonomy.
The dualistic vision (39), according to which internaI tax law is originaI
and distinct, does not imply, however, that the taxpayer and the revenue
authorities be directly affected by the derived and complete Community
tax law, because of its not needing nationallegislative reproduction,
making taxpayer and revenue authorities contemporaneously the addressees
of complete Community provisions and national laws.
In fact, the complete and derived Communitv tax prO\ision, the nature
of which is generally that established by the regulation (40) and by
the decision, operates bv virtue of art. lO, const., l'' sub-section, which,
regulating the special procedure, establishes that internallaw conform to
international law provisions. Therefore, the complete and derived Community
tax provision filters through the domestic system and automatically
provokes, by virtue of the treaty's ratification, the incipience of an
unwritten national law of like content, which acts directly towards the
taxpayer and the state, with the establishing of rights, duties, obligations
and tax liability, in other words the entire contents of a juridical tributary
relationship. The state must guarantee the exercise of such rights and
the fulfilment of these duties, obligations and liabilities.
Such un\\Titten la\\'s, which do not need other Community or national
provisions in arder to be enacted, can have direct effect (41). Therefore,
the revenue authorities and the tributary judge are obliged to apply
them (42).
Equally, provisions in the treaty to do with taxation, and fit to issue
direct effect, act as conventional rules. Therefore, even these provisions
automatically produce an unwritten national law of identical contento
There has been a considerable reduction in national tax laws auto-
(39) DONATI, Diritto comunitario e sindacato di costituzionalità, Milano, 1995,
pago 194, i5 criticaI of thi5 concept - See al50 CASSESE, La Costituzionalità europea,
in Quademi costituz., 1991, pago 490.
(40) In order to encourage a unifonn interpretation, the regulation n. 3330/91 of
the counci! dated 7.11.1991, conceming the statistics of exchanges of goocls among
member states, preliminarily specifies in art. 2 the meaning of some expressions it
contains.
(41) See court of justice, judgement 19.11.1991, combined cases C-6 and 9/90,
FrancO\iich, Racc. l, pago 5357.
(42) See com't of justice, judgement 22.6.1989 case 103/88, Costanzo, Racc. 1039,
points 28 and 33.
RJv1STA DI DlRllTO TRIBlrrARIO INTER'\AZIONALE 111999