Share

The Role of State Aid in the European Fiscal Integration

2022-01-03 Law
Download The Role of State Aid in the European Fiscal Integration PDF Online Free

Author :
Release : 2022-01-03
Genre : Law
Kind : eBook
Book Rating : 359/5 ( reviews)

GET EBOOK


Book Synopsis The Role of State Aid in the European Fiscal Integration by : Rossella Miceli

Download or read book The Role of State Aid in the European Fiscal Integration written by Rossella Miceli. This book was released on 2022-01-03. Available in PDF, EPUB and Kindle. Book excerpt: 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.

New Perspectives on Fiscal State Aid

2019-08-14 Law
Download New Perspectives on Fiscal State Aid PDF Online Free

Author :
Release : 2019-08-14
Genre : Law
Kind : eBook
Book Rating : 248/5 ( reviews)

GET EBOOK


Book Synopsis New Perspectives on Fiscal State Aid by : Carla De Pietro

Download or read book New Perspectives on Fiscal State Aid written by Carla De Pietro. This book was released on 2019-08-14. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants. This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.

European Union Law of State Aid

2017 Law
Download European Union Law of State Aid PDF Online Free

Author :
Release : 2017
Genre : Law
Kind : eBook
Book Rating : 367/5 ( reviews)

GET EBOOK


Book Synopsis European Union Law of State Aid by : Kelyn Bacon

Download or read book European Union Law of State Aid written by Kelyn Bacon. This book was released on 2017. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive practitioner guide to the EU law of State aid, covering all relevant legislation, case law, and the dominant themes shaping EU State aid policy. It discusses the concept of State aid and its development in the European Union, as well as practical aspects such as procedures for notification to the European Commission, and enforcement in the European Court and national courts. It offers extensive coverage of specific sectors, including transport and shipbuilding, media and communications, energy and environmental protection, culture and heritage, and agriculture. The third edition is fully updated to cover the extensive legislative changes in this area, including the new General Block Exemption Regulation and De Minimis Regulation, horizontal aid guidelines, and sectoral guidelines for aviation, cinemas, agriculture, and fisheries; as well as State aid cases in the national courts, particularly the UK, and recent European Court jurisprudence. Accessible to competition lawyers and non-specialists, the book's clarity and concision make it an invaluable reference to this area of law.

European State Aid and Tax Rulings

2019
Download European State Aid and Tax Rulings PDF Online Free

Author :
Release : 2019
Genre :
Kind : eBook
Book Rating : 090/5 ( reviews)

GET EBOOK


Book Synopsis European State Aid and Tax Rulings by : Liza Lovdahl Gormsen

Download or read book European State Aid and Tax Rulings written by Liza Lovdahl Gormsen. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

State Aid and the European Economic Constitution

2012-12-14 Law
Download State Aid and the European Economic Constitution PDF Online Free

Author :
Release : 2012-12-14
Genre : Law
Kind : eBook
Book Rating : 506/5 ( reviews)

GET EBOOK


Book Synopsis State Aid and the European Economic Constitution by : Francesco de Cecco

Download or read book State Aid and the European Economic Constitution written by Francesco de Cecco. This book was released on 2012-12-14. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen the rise of EU State aid law as a crucial component of the European economic constitution. To date, however, the literature has neglected the contribution of this area of EU law to the internal market. This book seeks to fill this gap in our understanding of the economic constitution by exploring the significance of State aid law in addressing questions that go to the core of the internal market project. It does so by examining the case law relating to three different activities that Member States engage in: market participation, market regulation, and funding for Services of General Economic Interest. Each of these areas offers insights into fundamental questions surrounding the economic constitution, such as the separation between the State and the market, the scope for Member States to engage in regulatory competition, and the tension between market and nonmarket concerns.

You may also like...