Un esempio emblematico di depotenziamento d'un regime di fiscalità di vantaggio: l'uso distorto della tax expenditure per il rilancio della competitività delle Città

The concessionary mechanism associated with the institution of certain ZFU in Italy referred to Law n. 296/2006 responded to the opportunity to use the tax as a lever for development: tax advantages granted to firms located in areas of high social disadvantage as a mission among the objectives of cohesion policy, tolerated by the complex rules on State aid in defense of free tax competition between States. After the suppression of the original regime in 2010, approved by the Commission, the result is the prediction of mere aid in de minimis released by the pursuit to develop areas, demolishing the usefulness of the concession of public resources, at odds with European and domestic principles.