Acceso usuarios
Fabrizio Vismara
1. L'interpretazione dei termini «fiscale» e «doganale» nel contesto del regolamento Bruxelles l-bis. ~ 2. Determinazione della materia fiscale e doganale: profili soggettivi e modalità di esercizio del potere impositivo. - 3. Tutela di interessi pubblici e materia civile e commerciale. - 4. Liti tra privati e materia fiscale e doganale. - 5.Rilievi conclusivi.
This article analyses the notion of revenue and customs matters under Regulation (EU) N0 1215/2012, for the purpose of delimiting the scope of material application of the Regulation. After providing a legal qualification of these matters on the basis of European Union law, the article highlights that the presence of a public entity as a party to the disputed realation or the pursuit of public interests do not determine, per se, the inclusion of the dispute in the revenue and customs matters according to the Regulation at issue. The analysis focuses on single cases derived from case law in order to verify whether they can be qualified as revenue and customs matters and, as a consequence, whether they are governed by Regulation ( EU) No 1215/2012. In this respect, in addition to disputes involving public entities the article also considers, disputes between private persons and entities that entail fiscal legal relations.
