The Administrative Cooperation on taxation in the EU: alalysis and prospects

The Treaty of Lisbon marked a determining turning point in the scientific debate on the "administrative matters" in the European Union, and the administrative cooperation has become the main tool for the improvement and the fulfilment of the supranational political institutions, including taxation. The Author analyzes, in methodical terms, the new legal dimension taken by the administrative cooperation at supranational level, starting with the dynamic system of the EU's tax jurisdiction. Some changes introduced in this area, indeed, make up the starting point of the deep change - still ongoing - of the administrative-financial european system, in the direction of a "European administrative-tax area".