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The role of state aid in the European fiscal integration

Record Type:	Electronic resources : Monograph/item
Title/Author:	The role of state aid in the European fiscal integrationby Rossella Miceli.
Author:	Miceli, Rossella.
Published:	Cham :Springer International Publishing :2022.
Description:	xiii, 261 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Government aidEuropean Union countries.
Online resource:	https://doi.org/10.1007/978-3-030-88735-3
ISBN:	9783030887353$q(electronic bk.)

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. - Cham :Springer International Publishing :2022. - xiii, 261 p. :ill., digital ;24 cm.

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$q(electronic bk.)

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

798135
Government aid
--European Union countries.

LC Class. No.: HJ2599.5 / .M53 2022

Dewey Class. No.: 336.20094

The role of state aid in the European fiscal integration
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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.
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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