Special Tax Zones and EU Law provides a general legal theory for special tax zones (STZs) and insights on the substantial and procedural aspects in the implementation of the new model of the Social Cohesion Zone in the context of the European Union (EU) cohesion policy. Economic recovery from the global financial crisis of 20072008 has been sketchy, with some areas within the EU still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how STZs areas of land where territorial advantages are granted on direct and/or indirect taxation can deliver growth and mitigate economic and social emergency.
