A Brief Sur-Reply to Professors Graetz and Warren

16 Pages Posted: 20 May 2013 Last revised: 12 Nov 2013

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Michael S. Knoll

University of Pennsylvania Law School; University of Pennsylvania Wharton School -- Real Estate Department

Date Written: May 16, 2013

Abstract

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

Suggested Citation

Mason, Ruth and Knoll, Michael S., A Brief Sur-Reply to Professors Graetz and Warren (May 16, 2013). Yale Law Journal Online, 123:1 2013; U of Penn, Inst for Law & Econ Research Paper No. 13-17. Available at SSRN: https://ssrn.com/abstract=2267370

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Michael S. Knoll

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)

University of Pennsylvania Wharton School -- Real Estate Department ( email )

Philadelphia, PA 19104-6330
United States

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