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The Role of State Aid in the European Fiscal Integration

  • Book
  • © 2022

Overview

Authors:
  1. Rossella Miceli

    1. Sapienza University of Rome, Rome, Italy

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  • Addresses a highly topical issue in the European Union

  • Includes concrete cases

  • Written especially for researchers and practitioners (e.g. ESI Funds Experts)

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Table of contents (6 chapters)

  1. Front Matter

    Pages i-xiii
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  2. The State Aid Framework Within the European System. Evolution of Legislation and Objectives

    • Rossella Miceli
    Pages 1-55

  3. The State Aid Framework in European Fiscal Integration

    • Rossella Miceli
    Pages 57-107

  4. The Prohibition of Fiscal State Aid. Negative Integration of National Laws

    • Rossella Miceli
    Pages 109-169

  5. The Positive Integration of the State Aid Framework into Taxation Matters. Permitted Aid

    • Rossella Miceli
    Pages 171-211

  6. The Implementation of the State Aid Framework and the Protection of Rights in Tax Matters. The Italian Experience

    • Rossella Miceli
    Pages 213-257

  7. Final Conclusions

    • Rossella Miceli
    Pages 259-261
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Keywords

About this book

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.

Authors and Affiliations

  • Sapienza University of Rome, Rome, Italy

    Rossella Miceli

About the author

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.


Bibliographic Information

  • Book Title: The Role of State Aid in the European Fiscal Integration

  • Authors: Rossella Miceli

  • DOI: https://doi.org/10.1007/978-3-030-88735-3

  • Publisher: Springer Cham

  • eBook Packages: Law and Criminology, Law and Criminology (R0)

  • Copyright Information: Springer International Publishing Switzerland and G.Giappichelli Editore 2022

  • Hardcover ISBN: 978-3-030-88734-6Published: 04 January 2022

  • Softcover ISBN: 978-3-030-88737-7Published: 05 January 2023

  • eBook ISBN: 978-3-030-88735-3Published: 03 January 2022

  • Edition Number: 1

  • Number of Pages: XIII, 261

  • Topics: European Economic Law, Financial Law/Fiscal Law, Business Taxation/Tax Law

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