Download or read book Tax Incentives and Territoriality Within the European Union written by Edoardo Traversa and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the case law of the European Court of Justice concerning the compatibility with EU law of territorial tax incentives adopted by Member States from a legal institutional and policy perspective. The author in particular focuses on the potential justifications under EU fundamental freedoms to territorial ring-fencing of tax incentives, taking into account the necessary balance between the objectives of the Internal market and the EU systems of division of powers between the European Union and its Member States, based on the principles of conferral, subsidiarity and proportionality.Full-text Paper.