The Role of State Aid in the European Fiscal Integration

This book analyzes European fiscal State aid to provide insights into its evolution prospects and legal problems. State aid has become the most important instrument of European legal integration, particularly in direct taxes, due to regulatory and interpretative development. It has broadened its scope and objectives, encompassing both positive and negative integration of European national tax systems.

Format: Paperback / softback
Length: 261 pages
Publication date: 05 January 2023
Publisher: Springer Nature Switzerland AG

This book delves into the intricate realm of European fiscal State aid, offering valuable insights into its evolution prospects and legal challenges. State aid has emerged as a pivotal tool in the field of taxation, assuming a central role in European legal integration, particularly in the realm of direct taxes. This remarkable transformation has been driven by significant regulatory and interpretative developments, which have profoundly impacted the initial European and national balances in the face of globalization and the complexities of the new economy. As a result, the scope and objectives of State aid have undergone a gradual expansion, encompassing a substantial degree of both positive and negative integration of European national tax systems.

The study explores the historical background, legal framework, and policy objectives of State aid, shedding light on its role in promoting economic growth, addressing regional disparities, and ensuring a level playing field within the European Union. It also examines the various types of State aid, including grants, loans, tax incentives, and state-owned enterprises, and analyzes their impact on competition, tax revenue, and public finances.

Furthermore, the book addresses the legal challenges posed by State aid, such as the compatibility with EU competition law, the rule of law, and state aid rules. It explores the mechanisms for assessing State aid, including the criteria for determining whether aid is compatible with the market economy and whether it provides a sufficient level of economic development. The book also discusses the role of the European Commission and the European Court of Justice in interpreting and enforcing State aid rules, and highlights the recent developments and trends in State aid policy.

In conclusion, this book provides a comprehensive and insightful examination of European fiscal State aid, offering valuable insights into its evolution prospects and legal challenges. It is a valuable resource for scholars, policymakers, and practitioners interested in understanding the dynamics of European taxation and the role of State aid in shaping the economic landscape of the EU.

European Fiscal State Aid: Evolution Prospects and Legal Challenges

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 remarkable transformation has been driven by significant regulatory and interpretative developments, which have profoundly impacted the initial European and national balances in the face of globalization and the complexities of the new economy. As a result, the scope and objectives of State aid have undergone a gradual expansion, encompassing a substantial degree of both positive and negative integration of European national tax systems.

The study explores the historical background, legal framework, and policy objectives of State aid, shedding light on its role in promoting economic growth, addressing regional disparities, and ensuring a level playing field within the European Union. It also examines the various types of State aid, including grants, loans, tax incentives, and state-owned enterprises, and analyzes their impact on competition, tax revenue, and public finances.

Furthermore, the book addresses the legal challenges posed by State aid, such as the compatibility with EU competition law, the rule of law, and state aid rules. It explores the mechanisms for assessing State aid, including the criteria for determining whether aid is compatible with the market economy and whether it provides a sufficient level of economic development. The book also discusses the role of the European Commission and the European Court of Justice in interpreting and enforcing State aid rules, and highlights the recent developments and trends in State aid policy.

In conclusion, this book provides a comprehensive and insightful examination of European fiscal State aid, offering valuable insights into its evolution prospects and legal challenges. It is a valuable resource for scholars, policymakers, and practitioners interested in understanding the dynamics of European taxation and the role of State aid in shaping the economic landscape of the EU.

Weight: 427g
Dimension: 235 x 155 (mm)
ISBN-13: 9783030887377
Edition number: 1st ed. 2022