A Brief Sur-Reply to Professors Graetz and Warren
16 Pages Posted: 20 May 2013 Last revised: 12 Nov 2013
Date Written: May 16, 2013
Professors Ruth Mason and Michael Knoll defend their interpretation of the tax-discrimination jurisprudence of the Court of Justice of the European Union, arguing that the nature of their project has been misunderstood by Professors Michael Graetz and Alvin Warren. In Mason and Knoll’s view, competitive neutrality remains the principle most plausibly guiding Court of Justice rulings on tax discrimination, and thereby illuminates the clearest way out of the doctrinal confusion in this field of law.
Keywords: ECJ, tax discrimination, competitive neutrality, CON, capital ownership neutrality, CEN, capital export neutrality
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