Judgment of the General Court of 24 September 2019 — Luxembourg and Fiat Chrysler Finance Europe v Commission

(Cases T-755/15 and T-759/15) (1)

(State aid - Aid granted by Luxembourg - Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery - Tax ruling - Advantage - Arm’s length principle - Selectivity - Presumption - Restriction of competition - Recovery)

(2019/C 413/46)

Languages of the case: French and English

Parties

Applicant in Case T-755/15: Grand Duchy of Luxembourg (represented initially by: D. Holderer and T. Uri, subsequently by T. Uri, acting as Agents, and initially by D. Waelbroeck, S. Naudin and A. Steichen, subsequently by D. Waelbroeck and A. Steichen, lawyers)

Applicant in Case T-759/15: Fiat Chrysler Finance Europe (Luxembourg, Luxembourg) (represented by: J. Rodríguez, Solicitor, G. Maisto and M. Engel, lawyers)

Defendant: European Commission (represented by: P.-J. Loewenthal and B. Stromsky, acting as Agents)

Intervener in support of the applicants: Ireland (represented, in Case T-755/15, initially by: E. Creedon, G. Hodge and A. Joyce, subsequently by G. Hodge, M. Browne and A. Joyce, and finally by A. Joyce and J. Quaney, acting as Agents, and by P. Gallagher and M. Collins, Senior Counsel, B. Doherty and S. Kingston, Barristers, and, in Case T-759/15, initially by E. Creedon, G. Hodge, K. Duggan and A. Joyce, subsequently by G. Hodge, K. Duggan, M. Browne and A. Joyce, and finally by A. Joyce and J. Quaney, acting as Agents, and by M. Collins and P. Gallagher, Senior Counsel, S. Kingston and B. Doherty, Barristers)

Re:

Applications pursuant to Article 263 TFEU for annulment of Commission Decision (EU) 2016/2326 of 21 October 2015 on State aid SA.38375 (2014/C ex 2014/NN) which Luxembourg granted to Fiat (OJ 2016 L 351, p. 1).

Operative part of the judgment

The Court:

1.	Joins Cases T-755/15 and T-759/15 for the purposes of the judgment;

2.	Dismisses the actions;

3.	Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission in Case T-755/15;

4.	Orders Fiat Chrysler Finance Europe to bear its own costs and to pay those incurred by the Commission in Case T-759/15;

5.	Orders Ireland to bear its own costs.

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(1)  OJ C 59, 15.2.2016.