On 24 September 2019, the General Court delivered two judgments in Cases T-755/15, Luxembourg v. Commission and T-759/15, Fiat Chrysler Finance Europe v. Commission, providing important guidance on the application of the arm’s length principle in the context of State aid investigations concerning tax measures. In both cases, the European Commission (the “Commission”) had found the transfer pricing arrangements accepted by the Netherlands and Luxembourg authorities to constitute unlawful State aid when calculating, respectively, the corporate taxation of Starbucks and Fiat Chrysler. In essence,
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The EU General Court delivers two judgments providing important guidance on the application of the arm’s length principle in the context of State aid investigations concerning tax measures (Fiat / Starbucks)
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