Fiat Chrysler Finance Europe v Commission. Annulment of Commission decision finding Luxembourg tax ruling constituted Sate aid. Court of Justice

Judgment of the Court of Justice in the case Fiat Chrysler Finance Europe v Commission. The Court of Justice sets aside the judgment delivered by the General Court in the case Luxembourg and Fiat Chrysler Finance Europe v Commission and annuls the decision of the Commission on the State aid granted by Luxembourg to FFT. The General Court was wrong to confirm the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg, in failing to take into account the specific rules implementing that principle in that Member State.