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Albert Camus famously wrote that ‘life is the sum of all your choices.’ Private lawyers could not agree more. At the core of private law lies the idea that individuals are allowed to know better than the State.

Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat Finance and Trade were the first test cases where final decisions have been issued.

What works to make EU law work? Or, how can we ensure that EU law is implemented effectively in the member states? I have researched[1] this question by studying the usefulness of instruments that are meant to support national administrations in the application of EU law or that may otherwise be...