The Role of State Aid in the European Fiscal Integration - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Role of State Aid in the European Fiscal Integration write by Rossella Miceli. This book was released on 2022-01-03. The Role of State Aid in the European Fiscal Integration available in PDF, EPUB and Kindle. 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.
EU Tax Law and Policy in the 21st Century
EU Tax Law and Policy in the 21st Century - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook EU Tax Law and Policy in the 21st Century write by Werner Haslehner. This book was released on 2016-04-24. EU Tax Law and Policy in the 21st Century available in PDF, EPUB and Kindle. Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
The European Union and the Return of the Nation State
The European Union and the Return of the Nation State - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The European Union and the Return of the Nation State write by Antonina Bakardjieva Engelbrekt. This book was released on 2020-01-22. The European Union and the Return of the Nation State available in PDF, EPUB and Kindle. This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests. Furthermore, Brexit forces the EU for the first time to face the prospect of a major member state preparing to leave the Union. Are these developments heralding the return of the nation-state, and if so, in what form? Is the national revival a lasting phenomenon that will affect the EU for a long time to come, or is it a transitory trend? This book takes an interdisciplinary approach to answer these questions. It brings together scholars from economics, law, and political science to provide insights into the multifaceted relations between the Union and its member states from different perspectives. All chapters are based on up-to-date research findings, succinct assessments of the current state of affairs and ongoing debates about the direction of European integration. The book concludes by offering policy recommendations at European and national levels.
EU State Aid Law
EU State Aid Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook EU State Aid Law write by Pier Luigi Parcu. This book was released on 2020-02-28. EU State Aid Law available in PDF, EPUB and Kindle. The recent State Aid Modernization has decentralized the enforcement of State aid law. In particular, under the General Block Exemption Regulation a number of aid schemes do not require the preventive “check” by the European Commission, while national courts play a growing role in private enforcement of State aid law. This insightful book analyzes the enforcement of State aid law in the aftermath of the State Aid Modernization, identifying a number of emerging trends at the national and EU level.
Advanced Issues in International and European Tax Law
Advanced Issues in International and European Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Advanced Issues in International and European Tax Law write by Christiana HJI Panayi. This book was released on 2015-12-03. Advanced Issues in International and European Tax Law available in PDF, EPUB and Kindle. This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
