The Role of State Aid in the European Fiscal Integration / by Rossella Miceli
Publisher | (Cham : Springer International Publishing : Imprint: Springer) |
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Year | 2022 |
Edition | 1st ed. 2022. |
Authors | *Miceli, Rossella author SpringerLink (Online service) |
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Links to the text | Location | Volume | Call No. | Barcode No. | Status | Comments | ISBN | Printed | Restriction | Reserve |
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Links to the text | Library Off-campus access |
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OB00176991 | Springer Law and Criminology eBooks (電子ブック) | 9783030887353 |
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Material Type | E-Book |
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Media type | 機械可読データファイル |
Size | XIII, 261 p : online resource |
Notes | 1 The State Aid Framework Within the European System. Evolution of Legislation and Objectives -- 2 The State Aid Framework in European Fiscal Integration -- 3 The Prohibition of Fiscal State Aid. Negative Integration of National Laws -- 4 The Positive Integration of the State Aid Framework into Taxation Matters. Permitted Aid -- 5 The implementation of the State Aid Framework and the Protection of Rights in Tax Matters. The Italian Experience -- 6 Final Conclusions This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems HTTP:URL=https://doi.org/10.1007/978-3-030-88735-3 |
Subjects | LCSH:Commercial law LCSH:European Economic Community LCSH:Taxation—Law and legislation LCSH:Business LCSH:Management science FREE:European Economic Law FREE:Fiscal Law FREE:Business and Management |
Classification | LCC:KJE2041-2635 DC23:343.407 |
ID | 8000079100 |
ISBN | 9783030887353 |
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