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The Role of State Aid in the European Fiscal Integration

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The Role of State Aid in the European Fiscal Integration / by Rossella Miceli.
Author:	Miceli, Rossella.
Description:	XIII, 261 p.online resource. :
Contained By:	Springer Nature eBook
Subject:	Commercial law. -
Online resource:	https://doi.org/10.1007/978-3-030-88735-3
ISBN:	9783030887353

The Role of State Aid in the European Fiscal Integration
Miceli, Rossella.

The Role of State Aid in the European Fiscal Integration [electronic resource] /by Rossella Miceli. - 1st ed. 2022. - XIII, 261 p.online resource.

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.

ISBN: 9783030887353

Standard No.: 10.1007/978-3-030-88735-3doiSubjects--Topical Terms:

560158
Commercial law.

LC Class. No.: KJE2041-2635

Dewey Class. No.: 343.407

The Role of State Aid in the European Fiscal Integration
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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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