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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.
Sommario
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.
Info autore
Rossella Miceli is Professor of tax law at Sapienza, University of Rome. Lawyer committed to national and international tax practices. Specialized on the European tax law, especially in the subject of European integration, protection of rights and State aid. Author of about one hundred scientific papers in academic journals and four monographs.
