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Editor's presentation : "This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track."

Taxation --- Law and legislation --- Droit fiscal --- Droit fiscal (droit européen) --- Aspect politique. --- Political aspects

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Droit fiscal (droit européen). --- Égalité. --- Neutralité. --- Double imposition --- Fraude fiscale --- Traités. --- Conseil de l'Europe.

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Direct taxation --- Law and legislation --- Droit fiscal (droit européen) --- Droit fiscal --- Direct taxation - Law and legislation - European Union countries --- Droit fiscal (droit européen)

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Présentation de l'éditeur : "New Perspectives on Fiscal State Aid, based on a project co-funded by the European Commission, presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. This book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The core of the project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants."

European law --- Tax law --- European Union --- staatshulp --- aide de l'état --- fiscale staatshulp --- aide d'etat fiscale --- Droit fiscal. --- Encouragements fiscaux. --- Politique fiscale. --- Droit fiscal (droit européen). --- Subventions --- Droit européen.

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Law --- Finance, Public --- Finance --- Taxation --- Droit --- Finances publiques --- Finances --- Droit fiscal --- Law and legislation --- Molinier, Joël --- European Union countries --- Pays de l'Union européenne --- Economic policy --- Politique économique --- Molinier, Joël --- Pays de l'Union européenne --- Politique économique --- Law - European Union countries --- Molinier, Joël (1944-....) --- Droit fiscal (droit européen) --- Mélanges et hommages