Role of State Aid in the European Fiscal Integration

1 The State Aid Framework Within the European System. Evolution of Legislation and Objectives.- 2 The State Aid Framework in European Fiscal Integration.- 3 The Prohibition of Fiscal State Aid. Negative Integration of National Laws.- 4 The Positive Integration of the State Aid Framework into Taxation Matters. Permitted Aid.- 5 The implementation of the State Aid Framework and the Protection of Rights in Tax Matters. The Italian Experience.- 6 Final Conclusions.

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• Direito internacional económico e dos negócios
• Legislação financeira
• Impostos

State Aid;Non-discrimination;Tax competition;Tax relief;TFEU