The Concept of Special Tax Zones in EU Tax Law Claudio Cipollini

Abstract

The aim of this article is to define a general concept of STZs in the context of EU tax law to be able to explain the different experiences of territorial tax incentives in the Member States. The research is conducted through the review of the relevant sources such as the literature on the topic, the EU legal framework, and the experience of the Member States. The concept of STZs developed here includes a territorial dimension related to the presence of a geographical border as well as of a reference framework with a territorial connecting factor, a structural dimension focusing on the typologies of the tax benefits, and, finally, a functional dimension that considers the objectives of tax policy carried out by public authorities. In the conclusion, a comprehensive definition of STZs is formulated summarizing the key features as they emerge from the research process. At the end, the results achieved offer a common reading key for a deeper understanding of STZs within EU tax law and for a more conscious use of such an instrument in the context of economic and social policies.