Special tax zones and State aid rules new perspectives for EU cohesion policy Claudio Cipollini
By: Cipollini, Claudio
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Material type: 
ArticlePublisher: 2020Subject(s): ZONAS TRIBUTARIAS ESPECIALES | INCENTIVOS FISCALES | AYUDA ESTATAL | UNION EUROPEA
In:
Intertax v. 48, issue 3, March 2020, p. 286-300Summary: State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU.This article explores the coordinates of a new model of special tax zones that can overcome these limitations on the basis of the concept of social tax incentives through an investigation on the possibilities left by the Altmark criteria and Article 106(2) Treaty on the Functioning of the European Union (TFEU). The literature and other legal sources on the topic are analysed, including the main experiences of the Member States and the key aspects related to the 'social services of general interest'. The article concludes with the presentation of the so-called 'social cohesion zone' as a new instrument for the EU cohesion policy based on social tax incentives, in accordance with the fundamental values of the treaties and the constitutional traditions of Member States. The final recommendation consequently addresses the adoption of a soft law instrument that can give evidence of the social cohesion zone within the field of EU tax law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/3-3 (Browse shelf) | Available | OP 2141/2020/3-3 |
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| OP 2141/2020/3 Intertax | OP 2141/2020/3-1 Lost in construction | OP 2141/2020/3-2 Double taxation resulting from the ATAD | OP 2141/2020/3-3 Special tax zones and State aid rules | OP 2141/2020/3-4 A new taxing right for the market jurisdiction | OP 2141/2020/3-5 Global enterprise taxation (GET) | OP 2141/2020/3-6 Global enterprise taxation (GET) may be hard to get, but it should be the future |
Resumen.
State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU.This article explores the coordinates of a new model of special tax zones that can overcome these limitations on the basis of the concept of social tax incentives through an investigation on the possibilities left by the Altmark criteria and Article 106(2) Treaty on the Functioning of the European Union (TFEU). The literature and other legal sources on the topic are analysed, including the main experiences of the Member States and the key aspects related to the 'social services of general interest'. The article concludes with the presentation of the so-called 'social cohesion zone' as a new instrument for the EU cohesion policy based on social tax incentives, in accordance with the fundamental values of the treaties and the constitutional traditions of Member States. The final recommendation consequently addresses the adoption of a soft law instrument that can give evidence of the social cohesion zone within the field of EU tax law.
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