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001443466 001__ 1443466
001443466 003__ OCoLC
001443466 005__ 20230310003546.0
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001443466 019__ $$a1291146832$$a1291170324$$a1291318357$$a1292360112$$a1294363523
001443466 020__ $$a9783030887353$$q(electronic bk.)
001443466 020__ $$a3030887359$$q(electronic bk.)
001443466 020__ $$z9783030887346
001443466 020__ $$z3030887340
001443466 0247_ $$a10.1007/978-3-030-88735-3$$2doi
001443466 035__ $$aSP(OCoLC)1290841584
001443466 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dEBLCP$$dOCLCO$$dDCT$$dOCLCF$$dN$T$$dOCLCO$$dUKAHL$$dOCLCQ
001443466 043__ $$ae------
001443466 049__ $$aISEA
001443466 050_4 $$aHJ2599.5$$b.M53 2022
001443466 08204 $$a336.20094$$223
001443466 1001_ $$aMiceli, Rossella,$$eauthor.
001443466 24514 $$aThe role of state aid in the European fiscal integration /$$cRossella Miceli.
001443466 264_1 $$aCham :$$bSpringer ;$$a[Italy] :$$bG. Giappichelli Editore,$$c[2022]
001443466 264_4 $$c©2022
001443466 300__ $$a1 online resource
001443466 336__ $$atext$$btxt$$2rdacontent
001443466 337__ $$acomputer$$bc$$2rdamedia
001443466 338__ $$aonline resource$$bcr$$2rdacarrier
001443466 347__ $$atext file$$bPDF$$2rda
001443466 504__ $$aIncludes bibliographical references.
001443466 5050_ $$a1 The State Aid Framework Within the European System. Evolution of Legislation and Objectives -- 2 The State Aid Framework in European Fiscal Integration -- 3 The Prohibition of Fiscal State Aid. Negative Integration of National Laws -- 4 The Positive Integration of the State Aid Framework into Taxation Matters. Permitted Aid -- 5 The implementation of the State Aid Framework and the Protection of Rights in Tax Matters. The Italian Experience -- 6 Final Conclusions.
001443466 506__ $$aAccess limited to authorized users.
001443466 520__ $$aThis book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.
001443466 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed January 26, 2022).
001443466 650_0 $$aGovernment aid$$zEuropean Union countries.
001443466 650_0 $$aTaxation$$zEuropean Union countries.
001443466 650_6 $$aAide de l'État$$zPays de l'Union européenne.
001443466 650_6 $$aImpôt$$zPays de l'Union européenne.
001443466 655_0 $$aElectronic books.
001443466 77608 $$iPrint version:$$z3030887340$$z9783030887346$$w(OCoLC)1267388683
001443466 852__ $$bebk
001443466 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-88735-3$$zOnline Access$$91397441.1
001443466 909CO $$ooai:library.usi.edu:1443466$$pGLOBAL_SET
001443466 980__ $$aBIB
001443466 980__ $$aEBOOK
001443466 982__ $$aEbook
001443466 983__ $$aOnline
001443466 994__ $$a92$$bISE