Fiat Emerges Victorious in State Aid Battle with European Union: What’s Next?

Journal
European Union; Ireland; Luxembourg
European Taxation 2023 (Volume 63), No. 2/3
This article delves into the decision by the Court of Justice of the European Union concerning the Fiat State aid case. The outcome of this case will set a precedent for similar ongoing disputes and influence the European Commission’s future strategy in this field. State aid remains a tool to combat harmful tax competition; yet, recent developments signal that further tax harmonization at the European level is approaching.