On June 9, 2016 the European Commission finally published the non-confidential version of its decision of October 21, 2015 in which it decided that the tax ruling issued by Luxembourg on September 3, 2012 in favour of Fiat Finance and Trade Ltd., which enables the latter to determine its tax liability in Luxembourg on a yearly basis for a period of five years, constitutes aid within the meaning of Article 107(1) of the TFEU that is incompatible with the internal market and that was unlawfully put into effect by Luxembourg in breach of Article 108(3) of the TFEU. (COMMISSION DECISION of 21.10.2015 ON STATE AID SA.38375 (2014/C ex 2014/NN) which Luxembourg granted to Fiat). The decision is published in French (authentic language) and English (working language).

Click here to be forwarded to the English version of the non-confidential version of the European Commission’s decision as available on the website of the European Commission, which will open in a new window.

Click here to be forwarded to the French version of the non-confidential version of the European Commission’s decision as available on the website of the European Commission, which will open in a new window.

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