La fiscalità di vantaggio nella prospettiva del Diritto dell'Unione Europea

Research output: Book/ReportBook


[automatically translated] The matter of tax exemptions, tax reductions and replacement regimes and reward has been the subject of numerous legislative measures and special attention from the doctrine and jurisprudence. It seems appropriate to examine the discipline of tax concessions in the Italian experience, in order to assess their compatibility with the provisions of the Constitution, as well as the practical arrangements for implementation. It remains necessary to an analysis of tax measures to benefit in the light of the European rules on state aid in order to assess whether these treatments are compatible with EU law, as well as assess the impact on matters under investigation of European bonds and national on public budgets and debt reduction and spending. Finally,
Original languageItalian
Number of pages143
ISBN (Print)9788813351939
Publication statusPublished - 2015

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