The aim of this work is to analyse the role now played by the European State aid framework in the area of taxation in order to identify its prospects for innovation and its legal problems. The State aid rules are now contained in Articles 107, 108 and 109 of the Treaty on the Functioning of the Euro...
The aim of this work is to analyse the role now played by the European State aid framework in the area of taxation in order to identify its prospects for innovation and its legal problems. The State aid rules are now contained in Articles 107, 108 and 109 of the Treaty on the Functioning of the European Union (TFEU) and in the secondary legislation that has been enacted in recent years on this subject. The current view is that the State aid rules have now taken on a central position in the area of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxation. This is the result of a very significant regulatory and interpretative evolution in State aid in the European context. In this framework, tax aid has assumed a certain level of autonomy and marked its own path driven by the general problems that tax matters are currently experiencing worldwide because of economic globalisation and the new economy. As regards its general purposes, fiscal aid has in fact gradually expanded its objectives and (accordingly) its scope of application, setting out on a very significant level of activity in both negative and positive integration of national tax systems. The robustness of the State aid framework is linked, first, to its important structural position within the European Treaty, which has enabled the European Commission and the Council to be very effectively involved in the legal and economic activity of the Member States. In addition to this, there is the undeniable importance of the content and the flexibility of the basic concepts of the rules that have led historically to an evolution of State aid which has constantly adapted to the times.
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