Dept. of Revenue of Kentucky v Davis

Before I end my blog holiday and come back from New York, I thought you might just be slightly interested in this US Supreme Court case showing that non-discriminatory inter-state commerce is protected in a way analogous to (thought different from, obviously) free movement law in the EU. Here, a discriminatory tax provision was saved because the Supreme Court thought judges ill-placed to rule on whether its benefits outweigh its burdens. Not quite the same thing as the EU approach (rule of reason plus proportionality) – but not a million miles away, either.