17.2.2020

Official Journal of the European Union

C 54/41

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(Case C-898/19 P)

(2020/C 54/45)

Language of the case: English

Parties

Appellant: Ireland (represented by: M. Browne, A. Joyce, J. Quaney, P. Gallagher SC, Agents, S. Kingston, B. Doherty, BL)

Other parties to the proceedings: European Commission, Fiat Chrysler Finance Europe, Grand Duchy of Luxembourg

Form of order sought

The appellant claims that the Court should:

—set aside the judgment of the General Court of 24 September 2019 in Joined Cases, T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission;

—annul the Commission’s decision (1) of 21 October 2015, and

—order the Commission to pay the cost of these proceedings.

Pleas in law and main arguments

First ground: the General Court erred in law and misapplied Article 107(1) TFEU in its approach to the so-called ‘arm’s-length principle’.

Second ground: the General Court erred in law and misapplied Article 107(1) TFEU in its analysis of selectivity.

Third ground: the General Court breached its duty to give reasons for its judgment.

Fourth ground: the General Court breached the principle of legal certainty by agreeing that the Commission could review decisions of national tax administrations by reference to a Commission version of the arm’s-length principle which was unpredictable and whose content is unknown.

Fifth ground: the General Court breached Articles 4 and 5 TEU and impermissibly used the State aid rules to harmonise Member States’ direct taxation rules.

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(1) Commission Decision (EU) 2016/2326 of 21 October 2015 on State aid SA.38375 (2014/C ex 2014/NN) which Luxembourg granted to Fiat (notified under document C(2015) 7152) (OJ 2016, L 351, p. 1).

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