Language of document :

Appeal brought on 4 December 2019 by Ireland against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 24 September 2019 in joined Cases T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission

(Case C-898/19 P)

Language of the case: English

Parties

Appellant: Ireland (represented by: M. Browne, A. Joyce, J. Quaney, P. Gallagher SC, Agents, S. Kingston, B. Doherty, BL)

Other parties to the proceedings: European Commission, Fiat Chrysler Finance Europe, Grand Duchy of Luxembourg

Form of order sought

The appellant claims that the Court should:

set aside the judgment of the General Court of 24 September 2019 in Joined Cases, T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission;

annul the Commission’s decision1 of 21 October 2015, and

order the Commission to pay the cost of these proceedings.

Pleas in law and main arguments

First ground: the General Court erred in law and misapplied Article 107(1) TFEU in its approach to the so-called “arm’s-length principle”.

Second ground: the General Court erred in law and misapplied Article 107(1) TFEU in its analysis of selectivity.

Third ground: the General Court breached its duty to give reasons for its judgment.

Fourth ground: the General Court breached the principle of legal certainty by agreeing that the Commission could review decisions of national tax administrations by reference to a Commission version of the arm’s-length principle which was unpredictable and whose content is unknown.

Fifth ground: the General Court breached Articles 4 and 5 TEU and impermissibly used the State aid rules to harmonise Member States’ direct taxation rules.

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1 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) (OJ 2016, L 351, p. 1).