000			01860nab a2200241 c 4500
999			_c142288 _d142288
003			ES-MaIEF
005			20200805122932.0
007			ta
008			200805t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967855 _aCipollini, Claudio
245		0	_aSpecial tax zones and State aid rules _bnew perspectives for EU cohesion policy _c Claudio Cipollini
260			_c2020
500			_aResumen.
520			_aState 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.
650		7	_968092 _aZONAS TRIBUTARIAS ESPECIALES
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aAYUDA ESTATAL _932236
650		4	_944303 _aUNION EUROPEA
773	0		_9162422 _oOP 2141/2020/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 3, March 2020, p. 286-300
942			_cART