In this fourth part in a series of reports on state aid, Mason focuses on the element of “advantage” in EU state aid law, and she criticizes the European Commission's doctrinal approach to identifying advantages for state aid purposes. In particular, this article addresses the divergence...

In this report, the second in a series of reports on EU state aid, Mason evaluates the claims Treasury' made in its White Paper that recovery in the recent tax ruling cases would violate taxpayers' legitimate expectations that those rulings did not constitute state aid

In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission

In this fifth part in a series of reports on state aid, Mason explains that tax reductions violate Article 107 TFEU when they are selective rather than generally available to all taxpayers. Although selectivity doctrine is in flux, Mason describes the status quo and attempts to classify types of...