2009 European Tax Studies 1 (2009)

handle is hein.journals/eurotaxs1 and id is 1 raw text is: European Tax Studies

A Review for Europe
The Editors in chief
Whenever a review comes to life, it is an 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 European School of
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, academicians, 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
@ Copyright Seast - All rights reserved

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