Le molteplici funzioni dell'imposta secondo Pietro Adonnino. Un tributarista che guardava all'Europa

Pietro Adonnino significantly contributed to the advancement of European fiscal integration during the 1980s, particularly through his leadership of the Committee for a People’s Europe. The committee’s final report, presented in 1985, emphasized the necessity of enhancing the European Community’s visibility and legitimacy among its citizens. Among its key recommendations was the progressive harmonization of national tax systems, especially in the area of indirect taxation, as a prerequisite for the effective functioning of the internal market. His proposals laid the conceptual groundwork for subsequent EU initiatives aimed at tax coordination, transparency, and the fight against tax evasion. Although direct taxation remained largely under national jurisdiction, Adonnino’s work initiated a broader institutional reflection on the balance between fiscal sovereignty and European integration. His legacy continues to influence contemporary debates on international tax dispute resolution and the development of automatic exchange of information within the European Union.