particular:
•
cognitive functions
, relating to the acquisition of specific information on
tax-relevant behaviours of residents in the European Union, including electronic
tax declaration (it can even think about the preparation of
tax return
models
according to the needs and characteristics defined at EU level that each taxpayer
could send annually);
•
control functions
, relating to the monitoring and to the control of the economic
agents residing in EU territory, to be achieved through the so-called “knowledge
management” (and thus through desk checks, with examination of databases and
telematics verification of the facts), and, where appropriate, through checks “on
the ground”, with access and inspections of the places where economic activities
take place;
•
conciliatory functions
, to be achieved through the establishment of offices and
conciliation procedures of the tax disputes out of court, both with reference to
the possible disputes between States and the European Union, and (in further
perspective) with regard to the claims of individuals residing in the EU territory
with respect to the rules of EU origin;
•
functions of study
, such as the analysis of the trends of national tax systems and
the problems of international taxation (and particularly of harmful tax competi-
tion) with the main task of compiling statistics and details of general economic
and fiscal policy, which should become the common reference point for the
legislative activity in the field of taxation (in that respect it can think about the
preparation of an annual tax report of the EU);
•
advisory functions
, consisting of the technical assistance to the legislative and
parliamentary institutions and to the national tax administrations, in order to
facilitate the coordination and harmonization of regulations and procedures with
respect to the models highlighted in the EU legal order.
In essence, these functions are recognized, almost everywhere, to the national
tax authorities and are a necessary counterpart of the fiscal sovereignty as they
allow to concretely implement the rules developed in the abstract into legislation.
On the other hand, it can be considered as acquired into the democratic consti-
tutional system the recognition of the public function of the administrative appara-
tus, as an essential tool for the achievement of the general purposes of the social
community through procedural modules which allow to compose the inevitable
tensions between the individual freedoms and the administrative efficiency. In
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