The Resource Special tax zones and proportionality : a new parameter for the necessity test

Special tax zones and proportionality : a new parameter for the necessity test

Label
Special tax zones and proportionality : a new parameter for the necessity test
Title
Special tax zones and proportionality : a new parameter for the necessity test
Creator
Subject
Language
  • eng
  • eng
Summary
The article discusses proportionality under the variables of fundamental freedoms and State aid rules. Part 2 of this article reviews the approach of EU institutions towards the necessity test with regard to the principle of proportionality in the context of fundamental freedoms and regional aid control. Part 3 introduces the concept of fiscal residue, describing its detection mechanism both for what is considered the 'average representative region' and all the other regions, with insights on its possible implementation in the context of tax policies. Part 4 explores the possible use of fiscal residue as a parameter of the necessity for the variables of fundamental freedoms and State aid rules. Part 5 discusses the results, outlining a set of legal supporting arguments for the introduction of the fiscal residue, and outlines the essential features of a system of EU governance of Special tax zones based on the adoption of such a parameter
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 1 ; p.22-32
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • special economic zone
  • fundamental freedoms
  • State aid
  • proportionality
  • EU tax law
  • tax incentive
Label
Special tax zones and proportionality : a new parameter for the necessity test
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/E-F/ECTARE/1_22-32.pdf
Publication
Note
20200116

Library Locations

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      52.3736660 4.9336932
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