This document is an excerpt from the EUR-Lex website
Document 62019CA0885
Joined Cases C-885/19 P and C-898/19 P: Judgment of the Court (Grand Chamber) of 8 November 2022 — Fiat Chrysler Finance Europe v Ireland (Appeal — State aid — Aid implemented by the Grand Duchy of Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Selectivity — Arm's length principle — Reference framework — National law applicable — ‘Normal’ taxation)
Joined Cases C-885/19 P and C-898/19 P: Judgment of the Court (Grand Chamber) of 8 November 2022 — Fiat Chrysler Finance Europe v Ireland (Appeal — State aid — Aid implemented by the Grand Duchy of Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Selectivity — Arm's length principle — Reference framework — National law applicable — ‘Normal’ taxation)
Joined Cases C-885/19 P and C-898/19 P: Judgment of the Court (Grand Chamber) of 8 November 2022 — Fiat Chrysler Finance Europe v Ireland (Appeal — State aid — Aid implemented by the Grand Duchy of Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Selectivity — Arm's length principle — Reference framework — National law applicable — ‘Normal’ taxation)
OJ C 7, 9.1.2023, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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9.1.2023 |
EN |
Official Journal of the European Union |
C 7/3 |
Judgment of the Court (Grand Chamber) of 8 November 2022 — Fiat Chrysler Finance Europe v Ireland
(Joined Cases C-885/19 P and C-898/19 P) (1)
(Appeal - State aid - Aid implemented by the Grand Duchy of Luxembourg - Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery - Tax ruling - Advantage - Selectivity - Arm's length principle - Reference framework - National law applicable - ‘Normal’ taxation)
(2023/C 7/03)
Language of the case: English
Parties
Appellants: Fiat Chrysler Finance Europe (represented by N. de Boynes, lawyer, M. Doeding, Solicitor, M. Engel, Rechtsanwalt, F. Hoseinian, advokat, G. Maisto, A. Massimiano, avvocati, J. Rodríguez, abogado, M. Severi, avvocato, and A. Thomson, Solicitor), Ireland (represented by M. Browne, A. Joyce and J. Quaney, acting as Agents, and by B. Doherty, Barrister-at-Law, P. Gallagher, Senior Counsel, and S. Kingston, Senior Counsel)
Other parties to the proceedings: Grand Duchy of Luxembourg (represented by A. Germeaux and T. Uri, acting as Agents, and by J. Bracker, A. Steichen and D. Waelbroeck, lawyers), European Commission (represented by P.-J. Loewenthal and B. Stromsky, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Joins Cases C-885/19 P and C-898/19 P for the purposes of the judgment; |
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2. |
Sets aside the judgment of the General Court of the European Union of 24 September 2019, Luxembourg and Fiat Chrysler Finance Europe v Commission (T-755/15 and T-759/15, EU:T:2019:670); |
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3. |
Annuls Commission Decision (EU) 2016/2326 of 21 October 2015 on State aid SA.38375 (2014/C ex 2014/NN) which Luxembourg granted to Fiat; |
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4. |
Declares that there is no need to adjudicate on the appeal in Case C-885/19 P; |
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5. |
Orders each of the parties to bear its own costs in Case C-885/19 P; |
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6. |
Orders the European Commission to pay the costs of the appeal in Case C-898/19 P; |
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7. |
Orders the European Commission to pay the costs of the proceedings at first instance. |