Ding-Dong! The EU Arm’s-Length Standard Is Dead

9 Pages Posted: 19 Dec 2022

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law; Max Planck Institute for Tax Law and Public Finance

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

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

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

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