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Dolores Utrilla
Dolores Utrilla
13th January 2022
Competition & State Aid Internal Market Justice & Litigation

Op-Ed: “The Arm’s Length Principle, the Principle of Non-Discrimination and the Definition of the Reference Framework Constituting ‘Normal’ Taxation” by Juan Jorge Piernas López

On 16 December 2021, Advocate General (AG) Pikamäe issued his Opinions in cases Fiat Chrysler Finance Europe v Commission (C-885/19 P) and Ireland v Commission and others (C-898/19 P), which raise very relevant questions related the control of State aid by the European Commission, particularly in relation to the application of the arm’s length principle for the examination of the economic advantage criterion under Article 107(1) TFEU in cases of alleged aid granted through tax rulings.

The Opinions concern two appeals brought by Fiat Chrysler Finance Europe (‘FIAT’) and Ireland, respectively, against the judgment of the General Court of 24 September 2019 confirming the validity of a 2015 Commission decision, which found that a 201


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