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Joint cases of the European Court of Justice C-885/19 P and C-898/19 P of 8 November 2022, Fiat Chrysler Finance Europe v Commission

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Conférencier : Gianni Vivona, PhD researcher at the University of Luxembourg
Date de l'événement : lundi 05 décembre 2022 12:30 - 13:30
Lieu : hybrid format:
- online: The link to join the seminar will be sent to all registered attendees on Friday, 2 December 2022.
- in presence:
University of Luxembourg
Weicker Building
room B001 (ground floor)
4, rue Alphonse Weicker, L-2721 Luxembourg

Lunchtime seminar series on EU and Luxembourg tax law jurisprudence

This new bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.

Abstract

The fourth lunch time seminar will be dedicated to the joined cases C-885/19 P and C-898/19 P delivered by the European Court of Justice (ECJ) on 8 November 2022 in the case Fiat Chrysler Finance Europe v Commission whereby the EU Court of Justice held that the EU General Court was wrong to confirm the reference framework used by the EU Commission to apply the arm’s length principle to integrated companies in Luxembourg. Therefore, the Court annulled the decision of the EU Commission, finding that its analysis of the reference system and the existence of a selective advantage granted to FIAT was incorrect.

Gianni Vivona, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the decision in light of its factual and legal background, also considering relevant earlier jurisprudence.

Registration

Please click here to register.