Ding-Dong! The EU Arm’s-Length Standard Is Dead
TAX NOTES INTERNATIONAL, VOLUME 108, page 1249, DECEMBER 5, 2022
Virginia Public Law and Legal Theory Research Paper No. 2022-79
9 Pages Posted: 19 Dec 2022
Date Written: December 13, 2022
Abstract
In this article, Mason explains why the Commission lost the Fiat state-aid appeal before the Court of Justice of the European Union. She also argues that the CJEU's decision is a positive development for the rule of law, separation of powers, legal certainty, and member state tax sovereignty. Finally, she discusses the implications of Fiat for the pending Apple state aid case and for cases like Gibraltar, which the CJEU confirmed survived Fiat.
Suggested Citation: Suggested Citation
Mason, Ruth, Ding-Dong! The EU Arm’s-Length Standard Is Dead (December 13, 2022). TAX NOTES INTERNATIONAL, VOLUME 108, page 1249, DECEMBER 5, 2022, Virginia Public Law and Legal Theory Research Paper No. 2022-79, Virginia Law and Economics Research Paper No. 2022-30, Available at SSRN: https://ssrn.com/abstract=4301471
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