arbiter
JournalsPricingAccount

Fiat v European Commission: Fiat and Luxembourg’s Great Fiscal Autonomy Victory Comes at a Great Cost to the Commission

Anis Rassam

Revenue Law Journal2024https://doi.org/10.53300/001c.90614article
ABDC B
Weight
0.30

What the paper says

The Court of Justice of the EU (CJEU) handed the European Commission a significant defeat in its objective to stop multinational enterprises from benefitting from illegal state aid, mainly through unilateral transfer pricing agreements. The CJEU corrected the Commission’s analysis and asserted that conferring a selective advantage from a state policy was only possible by comparing inconsistencies with the Member State’s legislation rather than a harsher EU-wide OECD arm’s length principle. This article will analyse the issues caused by the case’s outcome, such as parity and uncertainty in the Commission’s analysis for future cases. Additionally, the article will analyse the mostly unsuccessful use of the state aid provision by the Commission in its other cases and how the amendment of EU laws is needed to turn the tide in the Commission’s favour.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.53300/001c.90614

Or copy a formatted citation

@article{anis2024,
  title        = {{Fiat v European Commission: Fiat and Luxembourg’s Great Fiscal Autonomy Victory Comes at a Great Cost to the Commission}},
  author       = {Anis Rassam},
  journal      = {Revenue Law Journal},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.90614},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Fiat v European Commission: Fiat and Luxembourg’s Great Fiscal Autonomy Victory Comes at a Great Cost to the Commission

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.