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The Role of State Aid in the European Fiscal Integration

The Role of State Aid in the European Fiscal Integration

Hardcover

Investing & FinanceGeneral Law

ISBN10: 3030887340
ISBN13: 9783030887346
Publisher: Springer Nature
Published: Jan 4 2022
Pages: 261
Weight: 1.24
Height: 0.69 Width: 6.14 Depth: 9.21
Language: English
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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