rivista di diritto tributario internazionale international tax law review

Sezione I - Dottrina
or incomplete Community fiscal rules.
The internaI tax svstem protects by integraIly enveloping that sphere
on which the !ife of the law is carried out and on which internaI law
subjects, taxpayers and revenue authorities are placed. Complete Community
acts, in order to reach for subjects of internaI law from the outside,
filter through the protecti"e zone of the national sl'stem in the same
wal' as ultra-short wavelength and high energy solar radiation is absorbed
by the atmosphere thanks to the ozone and oxygen it contains,
with the difference that in the internaI system, and un!ike the atmosphere,
no "holes" are created.
The review, always direct, of the constitutional court is permitted,
with reference to the doctrine of controlimiti, to establish whether the
Community rule violates the fundamental principles and the taxpayer's
inalienable rights, thus resisting and not pressing far Community integration
(79).
Human rights and freedom are guaranteed by art. F of the Maastricht
!reaty, as they emerge from the common constitutional traditions of
the member states, as generaI principles of Community law (80). Therefore,
one cannot hypothesise that Community lav . .' would allo\v the issuing
of Community laws in conflict with the fundamental principles of
the member states' constitutions violating taxpayers' rights which it has
defined as inalienable. Instead, Communitl' rules issued within the limits
of the sovereign power assigned to Community bodies and institutions
(79) See const. court n. 509 dated 18.12.1995.
(80) Provision F of the Maastricht treaty. LANG concludes in Presupposti costituzionali
dell'amwl1izza::.ione del diritto tributario in Europa, in Trattato di diritto tributario,
Padova, 1994, I, 2 nd tome, pago 818, by observing that tributary legaI systems are
essentially founded upon principles and values anchored to the European consti tutions;
on one side there are the common principles such as uniform taxation according
lO taxabIe capacity· and the configuration of the right of the freedom of taxation
and on the other, there also subsist differences in particular v.ith the application of
the principie of the welfare state and of fundamental rights. See TIZZANO. Appunti
sul trattato di Maastricht: struttura e natura dell'Unione europea, in "Foro it.", 1995. IV,
pago 210. lt could be said to be not entirely definite that alI the supreme tributaI)' principles
of our constitutionai order are received in the Community order and that the
reference to the national constitution (provision F Maastricht treaty) constitutes not
so much a self-executing provisions as it does a guideline of the activity of Community
bodies whose task it is to shape the principies of internaI systems to the needs of
the Community order. HO\vever. certain common principles definiteIy emerge and the
theor)' of the non self-executing provision has resulted as unfounded aIready \vith reference
to the constitutions. As the commision and the sate members have upheId a
"jurisdiction of jurisdictions" of the Union in the yd subsection of Ietter F is not conceivabie.
RIVISTA DI DlRITIO TRlBLTARlO INTERN.\ZIONALE lJl999