La selettività negli aiuti fiscali: estensione della nozione e limiti alla discrezionalità fiscale nazionale

Insight

Abstract: Selectivity is a tricky notion when applied to fiscal aid, mostly because of the peculiar structure of this type of aid. As recent tax ruling cases (such as Apple, Fiat and Starbucks) have shown, the definition of the notion of fiscal aid is becoming crucial in determining the relationship between supranational...

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European Forum

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Forum Européen

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Forum europeo

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Foro Europeo