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

Ruth Mason;

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

Ruth Mason

PUBLISHER

Tax Notes International

DATE

2022-12-5

SSRN Website

UVA Law Faculty Affiliations

Ruth Mason

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.

SSRN Website

Citation

Ruth Mason, Ding-Dong! The EU Arm’s-Length Standard Is Dead, 108 Tax Notes International 1249 (2022).

More in This Category

National Security Creep in Corporate Transactions
Kristen Eichensehr

Cathy Hwang
National security review of corporate transactions has long been a relatively sleepy corner of regulatory policy. But as governments merge economic... MORE
The World Crisis and International Law: The Knowledge Economy and the Battle for the Future
Paul B. Stephan
The knowledge economy, a seeming wonder for the world, has caused unintended harms that threaten peace and prosperity and undo international... MORE
Vaccine Passports as a Constitutional Right
Kevin Cope
Does the U.S. Constitution guarantee a right to a vaccine passport? In the United States and elsewhere, vaccine passports have existed for over a... MORE

The Supreme Court Takes Up Sovereign Immunity from Criminal Prosecutions
Paul B. Stephan
On the first day of the October 2022 Term, the Supreme Court granted certiorari in Türkiye Halk Bankasi A.S. v. United States. The case, put simply,... MORE
A Wrench in the GLOBE's Diabolical Machinery
Ruth Mason
In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact... MORE
Russia Invades Ukraine
Kristen Eichensehr
In the lead up to Russia’s invasion of Ukraine, the United States and its allies attempted a delicate balancing act of diplomacy and deterrence.... MORE

Russian Invasion of Ukraine Draws Widespread—but Not Universal—Condemnation
Kristen Eichensehr
As the Russian invasion of Ukraine unfolded, many countries condemned Russia's actions as unlawful violations of Ukraine's sovereignty and of the UN... MORE
United States and Allies Target Russia and Belarus with Sanctions and Other Economic Measures
Kristen Eichensehr
The United States and allied countries have responded to Russia's invasion of Ukraine with a host of sanctions and other economic measures. According... MORE
International Institutions Mobilize to Impose Accountability on Russia and Individual Perpetrators of War Crimes and Other Abuses
Kristen Eichensehr
Ukraine has turned to international institutions to hold Russia and Russian officials accountable for violations of international law. In the month... MORE

United States and Allies Provide Humanitarian Aid to Ukraine and Its Citizens
Kristen Eichensehr
The invasion of Ukraine has unleashed massive humanitarian consequences, including displacement of a significant portion of Ukraine's population,... MORE
The United States and Allies Provide Military and Intelligence Support to Ukraine
Kristen Eichensehr
In response to Russia's invasion, the United States and numerous other countries have provided Ukraine with both lethal and non-lethal military aid,... MORE
Has China’s Labor Contract Law Curtailed Economic Growth?
J. H. Verkerke
As China reformed its economy during the past 44 years, it experienced the fastest sustained expansion by a major economy in history, with an annual... MORE

Migrant-Family Separation and the Diverging Normative Force of Higher-Order Laws
Kevin Cope
A growing experimental literature suggests that international law appears to have a larger impact on public opinion than constitutional law. Because... MORE
Coding the Law of Armed Conflict: First Steps
Ashley S. Deeks
Machine learning algorithms hold out the promise of making sense of vast quantities of information, detecting patterns, and identifying anomalies... MORE
Response to Philip Zelikow: Confiscating Russian Assets and the Law
Paul B. Stephan
My colleague Philip Zelikow has written a thoughtful response to my recent post on this site. I endorse much of what he says. In that post, I had... MORE

No, Biden can’t just sell off seized Russian yachts and central bank assets to help aid Ukraine – international law and the US Constitution forbid it
Paul B. Stephan
The Biden administration wants to sell off the yachts, homes and other luxury assets it has seized from Russian oligarchs and use those proceeds to... MORE
Giving Russian Assets to Ukraine—Freezing Is Not Seizing
Paul B. Stephan
Pundits have reveled in the prospect of using the Russian central bank funds currently frozen by the U.S. Department of Treasury to make reparations... MORE
United States Makes Efforts to Curb Misuse of Surveillance Technology
Kristen Eichensehr
In November 2021, following numerous reports of misuse, the Biden administration placed surveillance technology companies—including the Israeli firm... MORE

Scholarship

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

UVA Law Faculty Affiliations

Abstract

Citation

More in This Category

ABOUT

APPLY

ACADEMICS

SERVICES

PEOPLE

CAREERS

NEWS & EVENTS

COMMUNITY