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Fiat Finance vs Luxembourg: JUDGMENT

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Fiat Finance vs Luxembourg: JUDGMENT

Case Information:

  • Court: European Court of Justice (Grand Chamber)
  • Case No: Joined Cases C-885/19 P and C-898/19 P
  • Applicant: Fiat Chrysler Finance Europe; Ireland
  • Defendant: European Commission
  • Judgment Date: 8 November 2022

The case involves two appeals by Fiat Chrysler Finance Europe (formerly Fiat Finance and Trade Ltd) and Ireland, challenging the General Court’s decision to uphold a European Commission ruling that a tax ruling granted by Luxembourg to Fiat Chrysler Finance Europe constituted unlawful state aid. The Commission had determined that the tax ruling issued by Luxembourg gave Fiat Chrysler Finance Europe a selective tax advantage, breaching EU state aid rules under Article 107(1) of the Treaty on the Functioning of the European Union (TFEU).

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Categories: European Union, Luxembourg
Tags: Arms Length Principle, State Aid, Transfer Pricing
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Dimension Transfer Pricing International Taxation South African Tax Law
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5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected