The Role of State Aid in the European Fiscal Integration

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 a...

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Bibliographic Details
Main Author: Miceli, Rossella
Format: Livre numérique
Language:Anglais
Published: Cham : Springer International Publishing 2022.
Cham : Springer Nature
Online Access:Accès sur la plateforme Springer
Accès sur la plateforme ISTEX
Accès Université d'Orléans
Note: Springer e-books droit et criminologie (Licence nationale)
Autres localisations: Voir dans le Sudoc
Edition sous un autre format:• The role of state aid in the European fiscal integration, Rossella Miceli, 2022, Cham, Springer, G. Giappichelli Editore, 1 vol. (XIII- 261 p.), 978-3-030-88734-6
• The Role of State Aid in the European Fiscal Integration, Texte imprimé, 9783030887360
• The Role of State Aid in the European Fiscal Integration, Texte imprimé, 9783030887377
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505 0 |a 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. 
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520 |a 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. 
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