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The Resource Special tax zones and EU law : theory, implementations, and future challenges

Special tax zones and EU law : theory, implementations, and future challenges

Label
Special tax zones and EU law : theory, implementations, and future challenges
Title
Special tax zones and EU law : theory, implementations, and future challenges
Creator
Subject
Language
  • eng
  • eng
Summary
This book provides a general legal theory for special tax zones (STZs) and insights on the substantial and procedural aspects in the implementation of the new model of the Social Cohesion Zone in the context of the European Union (EU) cohesion policy. Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the 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 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 the 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
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax series on European taxation
Series volume
volume 66
http://library.link/vocab/subjectName
  • special economic zone
  • EU law
  • customs union
  • direct tax
  • indirect tax
  • State aid
  • fundamental freedoms
  • harmful tax competition
Label
Special tax zones and EU law : theory, implementations, and future challenges
Instantiates
Publication
Extent
xiv, 301 p.
Isbn
9789403518855
Isbn Type
(print)
Note
20200207
Label
Special tax zones and EU law : theory, implementations, and future challenges
Publication
Extent
xiv, 301 p.
Isbn
9789403518855
Isbn Type
(print)
Note
20200207

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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