No arm´s Length Principle independently from national tax law – the ruling of the CJEU in the Fiat Chrysler Luxemburg case
On November 8, 2022, the CJEU overturned the judgment of the lower court, which was the subject of an appeal, regarding a tax ruling that the Grand Duchy of Luxembourg had issued to Fiat Chrysler. The Commission had classified this ruling as unlawful state aid...