{"id":98006,"date":"2023-01-17T09:17:00","date_gmt":"2023-01-17T08:17:00","guid":{"rendered":"https:\/\/www.aisdue.eu\/?p=98006"},"modified":"2023-01-19T23:55:08","modified_gmt":"2023-01-19T22:55:08","slug":"gabriella-perotto-la-sentenza-della-corte-di-giustizia-nel-caso-fiat-il-divieto-di-aiuti-di-stato-e-il-limite-dellautonomia-fiscale-nazionale","status":"publish","type":"post","link":"https:\/\/www.aisdue.eu\/en\/gabriella-perotto-la-sentenza-della-corte-di-giustizia-nel-caso-fiat-il-divieto-di-aiuti-di-stato-e-il-limite-dellautonomia-fiscale-nazionale\/","title":{"rendered":"GABRIELLA PEROTTO, The ECJ Judgement in the <em>Fiat<\/em> case: State Aid Rules and the Limit of Member State Autonomy in the Field of Direct Taxation"},"content":{"rendered":"\n<p>ABSTRACT &#8211; The recent ECJ judgement in the Fiat case (judgement of 8 November 2022, Joined Cases C-885\/19 P and C-898\/19 P, Chrysler Finance Europe v. European Commission,) is the last chapter of the long \u201ctax ruling saga\u201d. The analysis provides a brief reconstruction of the most relevant elements of the case: the identification of the measure at stake (namely, a tax ruling granted in 2012 by Luxembourg to Fiat Chrysler Finance Europe), the decision of the Commission that qualified it as an unlawful State aid confirmed by the General Court and, finally, the judgement of the Court that annulled both of them. It will be contended that the outcome of this case not only represents an important milestone in State aid case law, but it is also relevant for tracing the limits of Member States\u2019 autonomy in tax matters.    <\/p>\n\n\t\t<div class=\"wppdfemb-frame-container-1\" style=\"-webkit-overflow-scrolling:auto;\">\n\t\t\t<iframe class=\"pdfembed-iframe nonfullscreen wppdf-emb-iframe-1\"\n\t\t\t\tsrc=\"https:\/\/www.aisdue.eu\/en\/?pdfemb-data=eyJwZGZJRCI6OTgyMTcsInVybCI6Imh0dHBzOlwvXC93d3cuYWlzZHVlLmV1XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wMVwvUGVyb3R0by1CbG9nRFVFLTEucGRmIiwidGl0bGUiOiJQZXJvdHRvLUJsb2dEVUUtMSIsImluZGV4IjoxLCJ3bV90ZXh0IjoiIn0\"\n\t\t\t\ttitle=\"Perotto-BlogDUE-1\"\t\t\t\tdata-pdf-id=\"98217\"\n\t\t\t\tdata-pdf-index=\"1\"\n\t\t\t\tstyle=\"border:none;width:100%;max-width:100%;height:100vh;\"\n\t\t\t\tscrolling=\"yes\">\n\t\t\t<\/iframe>\n\t\t<\/div>\n\n\t\t\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/www.aisdue.eu\/wp-content\/uploads\/2023\/01\/Perotto-BlogDUE-1.pdf\">DOWNLOAD IN FORMATO PDF<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ABSTRACT &#8211; The recent ECJ judgement in the Fiat case (judgement of 8 November 2022, Joined Cases C-885\/19 P and C-898\/19 P, Chrysler Finance Europe v. European Commission,) is the last chapter of the long \u201ctax ruling saga\u201d. The analysis provides a brief reconstruction of the most relevant elements of the case: the identification of the measure at stake (namely, a tax ruling granted in 2012 by Luxembourg to Fiat Chrysler Finance Europe), the decision of the Commission that qualified it as an unlawful State aid confirmed by the General Court and, finally, the judgement of the Court that annulled both of them. It will be contended that the outcome of this case not only represents an important milestone in State aid case law, but it is also relevant for tracing the limits of Member States\u2019 autonomy in tax matters.    <\/p>\n","protected":false},"author":7,"featured_media":98003,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_piecal_is_event":false,"_piecal_start_date":"","_piecal_end_date":"","_piecal_is_allday":false,"footnotes":""},"categories":[1109],"tags":[],"class_list":["post-98006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogdue-en"],"_links":{"self":[{"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/posts\/98006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/comments?post=98006"}],"version-history":[{"count":9,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/posts\/98006\/revisions"}],"predecessor-version":[{"id":98255,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/posts\/98006\/revisions\/98255"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/media\/98003"}],"wp:attachment":[{"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/media?parent=98006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/categories?post=98006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aisdue.eu\/en\/wp-json\/wp\/v2\/tags?post=98006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}