Aiuti di Stato e aiuti di Stato fiscali

The power of taxation, while remaining in full availability of member States, is subject to a number of limitations of nature extrafiscal derivation Community that produce the effects of a substantial progressive erosion of national powers. This is a negative harmonization for which the tax law national is subject to compliance with constraints which, while not having nature properly tax, exert their impact equally limiting in force of principles for the protection of fundamental freedoms for the proper functioning of the internal market.