Principle of full competition: The Court of Justice of the European Union annuls the judgment of the General Court of the European Union and the decision of the European Commission insofar as they infringed the provisions governing the division of powers between the Union and its Member States in the absence of tax harmonisation (Fiat Chrysler Finance)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On November 8, 2022, the Court of Justice of the European Union issued its judgment in the joined cases C-885/19 (Fiat Chrysler Finance Europe v. European Commission) and C-898/19 (Ireland v. European Commission) both concerning the advance tax ruling granted by the Luxembourg authorities to Fiat Chrysler Finance Europe (FFT), a company of the Fiat group which provided treasury and financing services to the group's companies established in Europe, and relating to the transfer prices applied within the group. It will be recalled that, by judgment of September 24, 2019 in joined cases T-755/15 (Luxembourg v. European Commission) and T-759/15 (Fiat Chrysler

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Principle of full competition: The Court of Justice of the European Union annuls the judgment of the General Court of the European Union and the decision of the European Commission insofar as they infringed the provisions governing the division of powers between the Union and its Member States in the absence of tax harmonisation (Fiat Chrysler Finance), 8 November 2022, Concurrences N° 4-2022, Art. N° 109662, www.concurrences.com

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