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The Role of State Aid in the European Fiscal Integration / by Rossella Miceli

Publisher (Cham : Springer International Publishing : Imprint: Springer)
Year 2022
Edition 1st ed. 2022.
Authors *Miceli, Rossella author
SpringerLink (Online service)

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OB00176991 Springer Law and Criminology eBooks (電子ブック) 9783030887353

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Material Type E-Book
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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