Court of Justice 16 December 2021, C-898/19 (Opinion of Advocate General Pikamäe delivered on 16 December 2021.)

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Advocate General Pikame advises the Court of Justice to set aside the General Court's judgment and annul the Commission's decision regarding a Luxembourg tax ruling, arguing that the Commission erred by applying an autonomous arm’s length principle not codified in national law. The Opinion maintains that the determination of the reference framework for assessing fiscal advantage must rely on objective, concrete rules of the Member State's tax system rather than extraneous principles or presumed legislative objectives. Consequently, the Advocate General concludes that the Commission's approach exceeded its competences and infringed upon the fiscal autonomy of the Member States.AI