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La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettivitÃ

Author

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  • Marco Boccaccio

    (Università Sapienza di Roma - Dipartimento di Studi Giuridici, Filosofici ed Economici)

Abstract

Fiscal measures between proper state aid control and improper harmonization: the role of selectivity The notion of selectivity has gained the center stage in European state aid control. A wide interpretation of this notion can lead to an excessive limitation of Member States autonomy. This is particularly dangerous in the case of fiscal aids since Member States still retain exclusive power over direct taxation, and state aid can be misused so to partially overcome the political obstacles to tax harmonization. In this article it will be presented how the interpretation of selectivity evolved from the 1998 Commission Notice on state aid and direct taxation to the recent cases of tax rulings. This evolution has seen a parallel increase in the conflict between state aid control at european level and member State complaints in defence of their autonomy

Suggested Citation

  • Marco Boccaccio, 2016. "La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettivitÃ," Public Finance Research Papers 20, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    • Handle: RePEc:gfe:pfrp00:00020
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    Keywords

    European state aid control; direct taxation; selectivity.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K29 - Law and Economics - - Regulation and Business Law - - - Other
    • Z18 - Other Special Topics - - Cultural Economics - - - Public Policy

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