European Commission 21 October 2015, 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) (Text with EEA relevance )

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The Commission Decision (EU) 2016/2326 addresses the State aid granted by Luxembourg to Fiat Finance and Trade Ltd (FFT) through tax rulings, specifically examining the compatibility of these measures with EU State aid rules. Key provisions include the requirement for Luxembourg to provide detailed information on its tax ruling practices and the identification of beneficiaries, while the application and enforcement involve ongoing investigations and compliance checks by the Commission. The decision highlights the complexities surrounding intra-group financing and the scrutiny of tax arrangements that may constitute illegal State aid under EU law.AI