Il Piano Next Generation EU e la sua 'architettura finanziaria' nella prospettiva della cittadinanza sociale europea.

The paper analyzes the impact of the plan Next Generation European Union (NGEU) on the rights and duties of European citizens, with particular attention to the decisions adopted to find the financial resources at the supranational level and in the implementation phase at national level. After an initial overview of the social dimension of the plan, the paper focuses on the instruments used to finance it. The issue of a common debt by the EU is analyzed, as well as the legal issues it raises and its prospects. Next, the paper examines the duty of contribution of European citizens, the procedural rules that hinder the building a European tax system supporting the Union budget, and the potential impact of the NGEU on this path. Finally, the paper focuses on fiscal federalisms at the national level, to verify the impact on them of the NGEU implementation. [ABSTRACT FROM AUTHOR]