The EU Court of Justice annuls a Commission decision which ordered Luxembourg to recover €20-30M in aid after a series of favourable transfer-pricing tax rulings (Fiat Chrysler)

On 8 November 2022, the Grand Chamber of the European Court of Justice (“ECJ”) delivered its judgment in Joined Cases C-885/19 P, Fiat Chrysler Finance Europe v Commission, and C-898/19 P, Ireland v Commission, annulling a 2015 Commission decision that had found that a transfer price tax arrangement between Fiat Chrysler Finance Europe (“FFT”) and Luxembourg by means of an advance tax ruling constituted unlawful State aid, and had ordered Luxembourg to recover approximately EUR 20-30 million in unlawful aid. With this landmark judgment, the ECJ firmly sides with the rule of law and the principles of legal certainty and predictability, emphasizing that the Commission must respect clear and well-established rules of EU law when assessing Member State tax arrangements under State aid law,

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Authors

  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)

Quotation

Pietro Stella, Andreas Reindl, Markus Wellinger, The EU Court of Justice annuls a Commission decision which ordered Luxembourg to recover €20-30M in aid after a series of favourable transfer-pricing tax rulings (Fiat Chrysler), 8 November 2022, e-Competitions November 2022, Art. N° 109853

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