La funzione degli aiuti di Stato europei nella fiscalità del XXI secolo

Abstract

Over the last twenty years a new thought of european juricidal integration with regard to tax matter has been consolidated. It is a concept that uses the state aid framework and implements the principles of economy social market. Through an important activity of negative and positive integration, state aid framework has assumed, the function of general paradigm of compatibility of national fiscal measures with european rules. What emerges is a tax system deeply renewed and focused on the development of economic and social values within the european market.