The role of state aid in the European fiscal integration

The role of state aid in the European fiscal integration / Rossella Miceli.

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 (Author)
Format: eBook
Language:English
Published: Cham : [Italy] : Springer ; G. Giappichelli Editore, [2022]
Subjects:
Government aid > European Union countries.
Taxation > European Union countries.
Government aid
Taxation
European Union countries
Online Access:Click for online access
Table of Contents:
  • 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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