The paper examines the rules on tax relief in deprived urban areas. It takes into account some of the issues reguarding the compatibility with Community state aids in areas weighed down by social distress. The evolution of the policies in favour of the urban free zones (zones franches urbaines) is an important step towards the implementation of the “political” lines drawn at Community level, especially those concerning social and territorial cohesion.
La selettività geografica nelle leggi di incentivazione economica alle imprese: ilò caso delle agevolazioni fiscali nelle zone franche urbane
LUCHENA, Giovanni
2016-01-01
Abstract
The paper examines the rules on tax relief in deprived urban areas. It takes into account some of the issues reguarding the compatibility with Community state aids in areas weighed down by social distress. The evolution of the policies in favour of the urban free zones (zones franches urbaines) is an important step towards the implementation of the “political” lines drawn at Community level, especially those concerning social and territorial cohesion.File in questo prodotto:
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