Special tax zones and EU law
Subtitle: theory, implementations, and future challenges
By: Claudio Cipollini
Series: EUCOTAX Series on European Taxation -- 66; Eucotax series on European taxation -- 66
Publisher: Kluwer Law International B.V.
Published: 2020
Place of publication: Alphen aan den Rijn, the Netherlands
Language: eng
Number of pages: 301
ISBN-13: 9789403518855; 9789403519234; 9789402519326
Subjects: Taxation; Law and legislation
Description: Special Tax Zones and EU Law' provides a general legal theory for special tax zones (STZs) and insights on the substantial and procedural aspects in the implementation of the new model of the Social Cohesion Zone in the context of the European Union (EU) cohesion policy. Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the EU still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law.0In this book, the author presents a new and expanded view of how STZs - areas of land where territorial advantages are granted on direct and/or indirect taxation - can deliver growth and mitigate economic and social emergency.
Notes: Includes bibliographical references and index.