Tax Sovereignty and the Law in the Digital and Global Economy

The essay on "Tax Sovereignty in the digi-global world" examines the issue of which is the most appropriate tax dimension (State, supra-State, virtual) to enhance the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets (like user data); the second one is a framework for a possible futuristic tax phenomenon all internal to the world of internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled at the light of TFEU and of the tax sovereignty of member States. The conclusion is  that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives and, therefore, deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium.