An analysis by Atoz


On 8 November 2022, the Court of Justice of the European Union rendered its judgment regarding the appeals filed by Fiat Chrysler Finance Europe and Ireland.


By their respective appeals, FFT and Ireland requested to have set aside the judgment of the General Court of the European Union of 24 September 2019 by which the latter dismissed their actions for annulment of the final State aid decision of the European Commission of 21 October 2015 on Fiat (SA.38375).


The State aid decision of the European Commission concerned a tax ruling issued by the Luxembourg tax authorities on 3 September 2012 which confirmed that the underlying transfer pricing analysis has been realized in accordance with the Circular 164/2 of 28 January 2011 and respects the arm’s length principle.


Oliver R. Hoor (Partner) at our Luxembourg firm, Atoz, provides an analysis of the appeal.


Read the full article here.

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Article tags

EU | European | Luxembourg | Tax | Tax Law


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