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EU Court of Justice Rules that EU Lacks an Autonomous Arm's-Length Principle

Internationale RechtsprechungSteuerrechtMirna Solange ScrepanteTPI 2023, 54 - 56 Heft 1 v. 15.2.2023

The Court of Justice of the European Union (CJEU) on the Fiat case reversed the General Court’s decision from 2019 and the European Commission’s decision from 2015 on EU state aid. The CJEU ruled that the Commission had erroneously defined the principles against which the relevant measure must be evaluated to determine whether it imposes “a selective advantage on the beneficiary". Fiat might constitute a landmark case since it will impact pending state aid cases such as Apple, Amazon, and ENGIE.

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