The judgment of the General Court of the European Union upholding the European Commission’s October 2015 decision that Luxembourg’s tax ruling in favour of Fiat is incompatible with the internal market (see EUROPE B11415A1) must be annulled, said Priit Pikamäe, Advocate General of the Court of Justice of the European Union, in a Opinion delivered on Thursday 16 December (cases C-885/19P and C-898/19P).
Ireland, supported by Luxembourg, and Fiat Chrysler Finance Europe applied to the...