Domestic Law before European Union Courts: A Brief Overview on the Position of National Law in certain Fiscal Rulings State Aid Cases
Domestic Law before European Union Courts: A Brief Overview on the Position of National Law in certain Fiscal Rulings State Aid Cases

Summary/Abstract: This study discusses the position that the domestic law takes before the EU institutions and EU Courts, in particular when the domestic law constitutes the reference system needed for the evaluation of the selective character of a fiscal State aid measure. The methodology comprises, on one side, the study of the general elements related to the status of domestic law before EU institutions (first part), and, on the other side, the examination of recent case-law related to the “reference framework” in the context of State aid law (second part). The results of the study envisage the identification of two hypotheses relating to the position of the domestic law before EU institutions and EU courts. Without taking any firm position, the concluding part discusses possible arguments in support of the two hypotheses.

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