Quando il ruling preventivo diviene aiuto di stato: il caso Fiat Crysler Finance Europe Ltd.

Nota a sentenza del Tribunale dell’Unione europea del 24 settembre 2019, cause riunite T-755/15 e T-759/15, Granducato del Lussemburgo e Fiat Chrysler Finance Europe Ltd c. Commissione europea, in tema di sgravi fiscali in materia di imposte dirette concessi da un Paese membro dell’Unione euroepa a società multinazionali e costituenti aiuti di Stato illegalmente concessi.

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The article aims to examine the recent case law of the Court of Justice on State Aid within the meaning of Article 107 TFEU€“ granted by Member States’ tax administrations following preventive rulings of international standards. Tax reductions on non-harmonised taxes allowed by an EU Member State to multinational enterprises may, under certain conditions, constitute State Aid which, if illegally granted, must be recovered. The document analyses, in particular, the judgment of the General Court of 24 September 2019, Joined Cases T-755/15 and T-759/15, Grand Duchy of Luxembourg and Fiat Chrysler Finance Europe Ltd v. European Commission. Particular attention is paid to the EU legal framework for tax competition between Member States and the instruments adopted to curb aggressive tax planning.

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