| Il risparmio nella Costituzione economica europea |
| Fascicolo 2009-3 |
| Scritto da Di Plinio Giampiero |
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Sommario 1. Nozioni e premesse. − 2. Il controllo dell’inflazione. − 3. La tassazione del risparmio tra protezione del risparmiatore e concorrenza fiscale. − 4. La garanzia dei depositi bancari. − 5. L’armonizzazione e la regolazione dei servizi finanziari. – 6. Il nodo della vigilanza.
Abstract The aim of this article is to show that the savings, both as a macroeconomic entity and as object of individual rights, is firstly regulated and protected by European Economic Constitution, in particular through the independence of the ECB and the central banks of Member States, the protection of the currency stability and the fight against excessive inflation. Secondly, and more directly, the protection is guaranteed by many sectorial sources, in particular the taxation of savings, the guarantee of bank deposits, the harmonization of financial markets, the regulation and supervision of financial services. The essay describes the related intervention models and the prospects of their review, and concludes noting that a more complete protection of savings is only possible by the attribution, at European level, of a real budget and of a real power of “government” of the economy, to the ECB. |