The Role of State Aid in the European Fiscal Integration

Rossella Miceli is Professor of tax law at Sapienza, University of Rome. Lawyer committed to national and international tax practices. Specialized on the European tax law, especially in the subject of European integration, protection of rights and State aid. Author of about one hundred scientific papers in academic journals and four monographs.

1 The State Aid Framework Within the European System. Evolution of Legislation and Objectives.- 2 The State Aid Framework in European Fiscal Integration.- 3 The Prohibition of Fiscal State Aid. Negative Integration of National Laws.- 4 The Positive Integration of the State Aid Framework into Taxation Matters. Permitted Aid.- 5 The implementation of the State Aid Framework and the Protection of Rights in Tax Matters. The Italian Experience.- 6 Final Conclusions.