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.
The Concept of Special Tax Zones in EU Tax Law
The Concept of Special Tax Zones in EU 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 The Concept of Special Tax Zones in EU Tax Law write by C. Cipollini. This book was released on 2019. The Concept of Special Tax Zones in EU Tax Law available in PDF, EPUB and Kindle. This article defines a general concept of special tax zones in the context of EU tax law to be able to explain the different experiences of territorial tax incentives in the Member States. It reviews the relevant sources: literature on the topic, the EU legal framework, and the experience of the Member States.
Special Tax Zones in the Era of International Tax Coordination
Special Tax Zones in the Era of International Tax Coordination - 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 Era of International Tax Coordination write by Antti Laukkanen. This book was released on 2019. Special Tax Zones in the Era of International Tax Coordination available in PDF, EPUB and Kindle.
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.
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 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.
