CELEX: 62019CN0898
Language: en
Date: 2019-12-04 00:00:00
Title: Case C-898/19 P: Appeal brought on 4 December 2019 by Ireland against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 24 September 2019 in joined Cases T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission

17.2.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 54/41
            
         
      Appeal brought on 4 December 2019 by Ireland against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 24 September 2019 in joined Cases T-755/15 and T-759/15, Luxembourg and Fiat Chrysler Finance Europe v Commission
      (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:
      
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                  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;
               
            
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                  annul the Commission’s decision (1) of 21 October 2015, and
               
            
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                  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.
      
         (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).