The Second Fiscal State Aid Wave

Abstract

Abstract In this chapter, the ongoing (second) wave of fiscal State aid investigations is examined by analysing its common threads and commenting on the Commission’s attempt to promote an EU Arm’s Length Principle. More specifically, in Section A, the decisions’ common threads are identified and assessed. Particular emphasis is placed on the Commission’s creative way of linking Article 107 TFEU to THE Arm’s Length Principle. In Section B, the General Court’s judgments in the Fiat and Starbucks cases are examined. Finally, in Section C, the Fiat ruling of the Grand Chamber of the ECJ in November 2022 is dissected, illustrating how the Court rightly rejected the Commission’s approach, thus quashing the General Court’s rulings and annulling the Commission’s Decision.