Judgment of the General Court (Seventh Chamber, Extended Composition) of 24 September 2019

Grand Duchy of Luxembourg and Fiat Chrysler Finance Europe v European Commission

State aid — Aid granted by Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Arm’s length principle — Selectivity — Presumption — Restriction of competition — Recovery

Case T-755/15



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
22/11/2019 Luxembourg v Commission
Judgment
ECLI:EU:T:2019:670
24/09/2019 Luxembourg v Commission
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:T:2019:670
24/09/2019 Luxembourg v Commission
Application (OJ)
29/01/2016 Luxembourg v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.004
09 null
  09.01 null
    09.01.03 null
      09.01.03.004
09 null
  09.01 null
    09.01.03 null
      09.01.03.004
09 null
  09.01 null
    09.01.03 null
      09.01.03.004
09 null
  09.01 null
    09.01.04 null
      09.01.04.014
09 null
  09.01 null
    09.01.002
05 null
  05.06
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.014
09 null
  09.021
01 null
  01.02 null
    01.02.04
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.004
09 null
  09.04 null
    09.04.08 null
      09.04.08.03


Citations of case-law or legislation

References in grounds of judgment

Operative part

Information not available

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 30/12/2015

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

24/09/2019


References

Publication in the Official Journal

Judgment: OJ C 413 from 09.12.2019, p.39

Application: OJ C 59 from 15.02.2016, p.48

Name of the parties

Luxembourg v Commission

Notes on Academic Writings

  1. Luja, Raymond H.C.: Starbucks en Fiat: gaat fiscale autonomie verloren, of toch niet? Een karte beschouwing van de gevoegdezaken T-760/15 en T-636/16 van 24 september 2019 (Nederland en Starbucks Cop en Starbucks Manufacturing EMEA - COmmissie), en T-755/15 en T-759/15 van 24 september 2019 (Luxemburg en Fiat Chrysler Finance Europe - Commissie), Tijdschrift voor Staatssteun 2019 p.202-204 (NL)
  2. Simester, Ian: A new European "arm's length" principle, The Law Quarterly Review 2020 p. 370-375 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Actions for annulment : dismissal on substantive grounds

Formation of the Court

septième chambre élargie (Tribunal)

Judge-Rapporteur

Tomljenović

Advocate General

Information not available

Language(s) of the Case

  • French, English

Language(s) of the Opinion

    Information not available