State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU. The aim of this article is to find out the coordinates of a new model of special tax zones that can overcome these limitations on the basis...

In 2015, the EU regional / cohesion policy has passed its 40th anniversary. During this time, it has undergone various manifestations with ever-changing objectives. It started as a mixture of structural and regional policy aimed at reducing regional economic disparities within the Union. Since...

Verlagsinfo: Regionale Unterschiede wirtschaftlicher Leistungskraft stellten die Europäische Wirtschaftsgemeinschaft seit ihrer Gründung im Jahre 1957 vor erhebliche integrationspolitische Probleme. Erweiterung und Vertiefung haben diese Herausforderung ständig vergrößert. Vor diesem...