The role of state aid in the European fiscal integration / Rossella Miceli.
Miceli, Rossella, author.
2022
HJ2599.5 .M53 2022
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Title
The role of state aid in the European fiscal integration / Rossella Miceli.
Author
Miceli, Rossella, author.
ISBN
9783030887353 (electronic bk.)
3030887359 (electronic bk.)
9783030887346
3030887340
DOI
https://doi.org/10.1007/978-3-030-88735-3
Published
Cham : Springer ; [Italy] : G. Giappichelli Editore, [2022]
Copyright
©2022
Language
English
Description
1 online resource
Item Number
10.1007/978-3-030-88735-3 doi
Call Number
HJ2599.5 .M53 2022
Dewey Decimal Classification
336.20094
Summary
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.
Bibliography, etc. Note
Includes bibliographical references.
Access Note
Access limited to authorized users.
Digital File Characteristics
text file PDF
Source of Description
Online resource; title from PDF title page (SpringerLink, viewed January 26, 2022).
Available in Other Form
Print version: 9783030887346
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All Resources
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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