Abstract
Abstract This chapter contains the conclusions of the author’s research. More specifically, it reiterates how the Commission used fiscal State aid law to further its fight against harmful tax competition in the EU and why its approach in the second fiscal State aid wave was illegitimate. Moreover, it places the Fiat ruling of the ECJ’s Grand Chamber (November 2022) in its broader context and ponders it wider significance as regards the next ‘day’ in EU State aid law. It illuminates its ramifications in relation to harmful tax competition and its impact on the effectiveness of State aid law as a policy weapon in this regard.
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