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Tax flexibility and free zone: conference at the regional building

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Study day in Aosta on autonomies and differentiated tax regimes

The regional palace will host a conference entitled “Fiscal flexibility and free zones: legal and financial profiles” on 17 September.

“The purpose of the study day – reads the presentation – is to verify whether conditions of interest persist for resorting, in new and diversified forms, to tools that have often been combined in the past with lively autonomist claims and with the request for differentiated regimes “.

The work will be divided into two sessions, starting at 9.30 with the institutional greetings of the President of the Valle Council, Alberto Bertin, and with the introductory speech by Professor Roberto Louvin of the University of Trieste on “Territories with differentiated taxation for a world that change “.

The morning session chaired by Professor Elena d’Orlando, director of the Department of Legal Sciences of the University of Udine of the Alpine Special Autonomies research group, will begin at 10.30: the interventions of the experts aim to trace the regulatory framework of the free zones and advantageous taxation. Professor Paolo Barabino (University of Sassari) will talk about “Function and legal nature of the free zone”; Professors Andrea Giovanardi (University of Trento) and Dario Stevanato (Professor at the University of Trieste) will study respectively the “Virtuous and vicious financial effects of free zones” and “Advantageous taxation in the Italian tax system: conditions and limits”; Professor Elena Masseglia Miszczyszyn (Université de Louvain) will deal with the question “The European Customs Code and free zones”.

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Starting at 3.00 pm, the afternoon session, chaired by Professor Roberto Toniatti (University of Trento) will focus on “Economic and financial realities of the franchise and tax competition regimes”. After the “Updated overview of free zones in Europe” curated by Dr. Nicole Zemoz, Professor Massimo Deiana (University of Cagliari and President of the port authority of Sardinia) will talk about “Free points in Sardinia: expectations and developments”; the interventions of Professor Maurizio Maresca (University of Udine, former President of the Port Authority of Trieste) and Doctor Gianfranco Postal will examine the themes, respectively, “Special advantage schemes and European corridors: what prospects?” and “Fiscal flexibility possible at the service of special autonomies”; a look at the local situation with two reports: Dr. Piero Lucat (Historical Institute of the Resistance and Contemporary Society in Valle d’Aosta) will explain “Historical reasons and political mythology of the free zone in Valle d’Aosta”, while Professor Aleardo Furlani (University of Cassino, expert of the Regional Department of Economic Development, Training and Work) will talk about the “Legal and economic foundations of selective territorial reward for a Free Zone for Research and Development in the Aosta Valley”.

The conclusions of the day will be drawn by Professor Gianmario Demuro of the University of Cagliari.

The conference is organized by the Valle d’Aosta Regional Council and the ASA Autonomie Speciali Alpine research group and can be followed remotely. The public will be able to ask questions via e-mail.

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