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