Court of Justice 16 December 2021, C-885/19 P and C-898/19 P (Fiat Chrysler Finance Europe and Ireland v European Commission.)

Also known as

Advocate General Pikame opines that the General Court correctly identified the legal basis of the arm's length principle within Luxembourg national law, which seeks to tax integrated and stand-alone companies equally. The Opinion argues that the Commission may use the arm's length principle as a tool under Article 107(1) TFEU to determine if a tax ruling confers an economic advantage, provided the methodology results in a reliable approximation of a market-based outcome. Furthermore, the Advocate General suggests rejecting the appellant's arguments regarding group-level tax neutralisation, asserting that the existence of an advantage must be determined solely by reference to the normal taxation rules of the Member State granting the aid.AI