Special Tax Zones in the European Union. Implementing Models Under State Aid Rules - 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 Special Tax Zones in the European Union. Implementing Models Under State Aid Rules write by Claudio Cipollini. This book was released on 2022. Special Tax Zones in the European Union. Implementing Models Under State Aid Rules available in PDF, EPUB and Kindle. There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States. Considering the strict limits set by State aid rules, however, Member States face numerous difficulties in introducing territorial tax measures in their disadvantaged regions.
Special Tax Zones in the European Union: Implementing Models Under State Aid Rules
Special Tax Zones in the European Union: Implementing Models Under State Aid Rules - 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 Special Tax Zones in the European Union: Implementing Models Under State Aid Rules write by C. Cipollini. This book was released on 2020. Special Tax Zones in the European Union: Implementing Models Under State Aid Rules available in PDF, EPUB and Kindle. There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States. Considering the strict limits set by State aid rules, however, Member States face numerous difficulties in introducing territorial tax measures in their disadvantaged regions.
Special Tax Zones and EU Law
Special Tax Zones and EU 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 Special Tax Zones and EU Law write by Claudio Cipollini. This book was released on 2019-12-18. Special Tax Zones and EU Law available in PDF, EPUB and Kindle. Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Special Tax Zones and State Aid Rules : New Perspectives for EU Cohesion Policy
Special Tax Zones and State Aid Rules : New Perspectives for EU Cohesion Policy - 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 Special Tax Zones and State Aid Rules : New Perspectives for EU Cohesion Policy write by C. Cipollini. This book was released on 2020. Special Tax Zones and State Aid Rules : New Perspectives for EU Cohesion Policy available in PDF, EPUB and Kindle. State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU.This article explores the coordinates of a new model of special tax zones that can overcome these limitations on the basis of the concept of social tax incentives through an investigation on the possibilities left by the Altmark criteria and Article 106(2) Treaty on the Functioning of the European Union (TFEU). The literature and other legal sources on the topic are analysed, including the main experiences of the Member States and the key aspects related to the 'social services of general interest'. The article concludes with the presentation of the so-called 'social cohesion zone' as a new instrument for the EU cohesion policy based on social tax incentives, in accordance with the fundamental values of the treaties and the constitutional traditions of Member States. The final recommendation consequently addresses the adoption of a soft law instrument that can give evidence of the social cohesion zone within the field of EU tax law.
State Aid and Tax Law
State Aid and 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 State Aid and Tax Law write by Alexander Rust. This book was released on 2012-12-01. State Aid and Tax Law available in PDF, EPUB and Kindle. This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
