EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 62019CN0898

Case C-898/19 P: Appeal brought on 4 December 2019 by Ireland against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 24 September 2019 in joined Cases T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission

OJ C 54, 17.2.2020, p. 41–41 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

17.2.2020   

EN

Official Journal of the European Union

C 54/41


Appeal brought on 4 December 2019 by Ireland against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 24 September 2019 in joined Cases T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission

(Case C-898/19 P)

(2020/C 54/45)

Language of the case: English

Parties

Appellant: Ireland (represented by: M. Browne, A. Joyce, J. Quaney, P. Gallagher SC, Agents, S. Kingston, B. Doherty, BL)

Other parties to the proceedings: European Commission, Fiat Chrysler Finance Europe, Grand Duchy of Luxembourg

Form of order sought

The appellant claims that the Court should:

set aside the judgment of the General Court of 24 September 2019 in Joined Cases, T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission;

annul the Commission’s decision (1) of 21 October 2015, and

order the Commission to pay the cost of these proceedings.

Pleas in law and main arguments

First ground: the General Court erred in law and misapplied Article 107(1) TFEU in its approach to the so-called ‘arm’s-length principle’.

Second ground: the General Court erred in law and misapplied Article 107(1) TFEU in its analysis of selectivity.

Third ground: the General Court breached its duty to give reasons for its judgment.

Fourth ground: the General Court breached the principle of legal certainty by agreeing that the Commission could review decisions of national tax administrations by reference to a Commission version of the arm’s-length principle which was unpredictable and whose content is unknown.

Fifth ground: the General Court breached Articles 4 and 5 TEU and impermissibly used the State aid rules to harmonise Member States’ direct taxation rules.


(1)  Commission Decision (EU) 2016/2326 of 21 October 2015 on State aid SA.38375 (2014/C ex 2014/NN) which Luxembourg granted to Fiat (notified under document C(2015) 7152) (OJ 2016, L 351, p. 1).


Top