Monthly Archives: February 2020

Why would Ireland appeal the Fiat Decision?

Posted on February 19, 2020 by Dr Stephen Daly

I was alerted by Dr Tom O’Shea to the fact that Ireland is appealing the General Court’s decision in the Fiat tax ruling case (Case C-898/19 P [2020] OJ C 54/41). By way of background, the General Court agreed with … Continue reading →

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The constitutional implications of an EU arm’s length principle

Posted on February 3, 2020 by Dr Stephen Daly

A few months ago I wrote two blogs about the implications of the Court of Justice finding that there is in fact an EU arm’s length principle in the ongoing tax rulings cases. The content of those blogs has now … Continue reading →

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