Perspectives on Federalism is a free on-line peer-reviewed journal, promoted by the Centre for Studies on Federalism.

1. Indirect Taxation and the role of the European Court of Justice within the preliminary reference procedure
(Ricardo García Antón/Essay)

This article examines the interpretation of indirect taxes by the Court of Justice of the European Union (hereinafter, “CJEU” or “the Court”) by means of the preliminary reference procedure. It is argued ...

2. The new “Estatutos de autonomía” in Spain: a brief overview of the literature
(Giuseppe Martinico/Review article)

  In the latest years, the Spanish constitutional system has been characterized by a proliferation of sub-national fundamental charters (“Estatutos de las Comunidades Autónomas”, hereinafter CAs): in fact, ...

3. The Constitutional Court gives fiscal federalism new opportunities, but only for regions endowed with special autonomy
(Marco Calcagno/Note)

... autonomy (hereinafter Special Regions). ...