PUBLIC FINANCE RESEARCH PAPERS La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettività

Marco Boccaccio
unpublished
La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettività Abstract Fiscal measures between proper state aid control and improper harmonization: the role of selectivity. The notion of selectivity has gained the center stage in European state aid control . A wide interpretation of this notion can lead to an excessive limitation of Member States autonomy. This is particularly dangerous in the case of fiscal aids since Member
more » ... es still retain exclusive power over direct taxation, and state aid can be misused so to partially overcome the political obstacles to tax harmonization. In this article it will be presented how the interpretation of selectivity evolved from the 1998 Commission Notice on state aid and direct taxation to the recent cases of tax rulings. This evolution has seen a parallel increase in the conflict between state aid control at european level and member State complaints in defence of their autonomy JEL classification codes: H 25; K 29; Z 18.
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