2025

Ion GÂLEA, Domestic Law Before the Courts of the European Union: A Brief Assessment of the Role of National Law in Cases Involving State Aid in the Tax Field

DOI: https://www.doi.org/10.31178/AUBD/2025.02

Abstract: This study analyzes the status of national legislation vis-à-vis EU institutions and courts, particularly when national law serves as the necessary reference framework for assessing the selective nature of a state aid measure in the field of taxation. The methodology involves, on the one hand, an examination of the general aspects related to the status of domestic law before the institutions of the Union (Part One) and, on the other hand, an analysis of recent case law concerning the “reference framework” in the context of state aid law (Part Two). The results of the study aim to identify two hypotheses regarding the position of national law vis-à-vis the institutions of the Union and the courts of the Union. Without taking a firm stance between the two hypotheses, the final section examines the possible arguments in support of both hypotheses.

Keywords: national law versus EU law; state aid; advance tax rulings; selectivity; reference system