Driving in the wrong direction? The opening decision in Fiat* What are we to make of the Commission's decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an in-depth State aid investigation in relation to the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg. This investigation is part of the recent targeting of allegedly problematic tax rulings by the Commission, and was in fact opened on the same day as the Apple and Starbucks investigations (for my comments on Apple see here). Although the facts naturally differ, the legal issues at stake in all three cases are similar; thus many paragraphs are identical in the three decisions of the
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The EU Commission explains once again that tax rulings in case of advance pricing agreements can constitute State aids (Fiat)
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