Visiting lecture by Professor Pasquale Pistone on the tax integration in the EU

On April 25th 2018 Faculty of Law University of Rijeka had the pleasure to host one of the leading international tax scholars. Professor Pasquale Pistone (IBFD, Amsterdam / WU (Vienna University of Economics and Business) / Università degli Studi di Salerno) held lectures to undergraduate students on the influence of EU tax law on Member States’ tax systems. Enlightening perspectives on the future direction of EU tax integration were shared, with special emphasis on the differences between various sources of EU law. Prof. Pistone particularly highlighted the dichotomy between positive integration, which entails legislative activity of the Council of the EU, and negative integration, where the EU Court of Justice plays the central role. A telling warning has been issued that the experiences with integration of direct taxes, such as personal income tax and corporate income tax, has been largely dissatisfactory, in light of the absence of secondary EU legislation. This lecture was an excellent opportunity for both students and members of the faculty to learn more about the EU dimension of national tax systems.