Fiat v European Commission: Fiat and Luxembourg’s Great Fiscal Autonomy Victory Comes at a Great Cost to the Commission

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1. 1Transfer Pricing and EU State Aid: What Next after the Amazon State Aid Case?2024
2. 2Plus Ça Change: The Fate of the Commission’s Open Investigations2024
3. 3A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?2024
4. 4Beyond the Tax Rulings: Apple 2.0 – Capital Allowances, Equal Treatment and the Limits of Member State Fiscal Autonomy under Article 107(1) TFEU2026
5. 5Alleged State Aid in Relation to a Deduction/Non-Inclusion Structure in Luxembourg – Opinion Statement ECJ-TF 1/2024 on the Decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)2024 · 2 citations