On Tuesday 8 November, the Grand Chamber of the European Court of Justice annulled the judgment of the General Court in two joined cases concerning the tax ruling between the Grand Duchy of Luxembourg and Fiat Chrysler Finance Europe on the one hand, and Ireland and the European Commission on the other.
Fiat Chrysler Finance Europe, formerly Fiat Finance and Trade Ltd (FFT), had obtained a tax ruling on transfer pricing from the Luxembourg authorities on 3 September 2012.
On 21 October...