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The Role of State Aid in the European Fiscal Integration (Paperback, 1st ed. 2022)
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The Role of State Aid in the European Fiscal Integration (Paperback, 1st ed. 2022)
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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.
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