The Judgment of the Court (Grand Chamber) in joined Cases C-885/19 P and C-898/19 P plays a key role on the widely debated question concerning the possibility to configure as incompatible State aid (in breach of Article 107(1) TFUE) tax rulings issued by some Member States in favour of MNEs (Fiat/Chrysler in the case at hand). Indeed, the Court, by stating that the so called "reference system" must be found, not in the objective of the State's general corporate income tax system, but in the specific domestic rules receipting the Arm's Length Principle, stressed (and, at the same time, confirmed) the tax sovereignty of Member States in the field of income taxation. In particular, the Court issued that the Commission, by considering the tax ruling at hand as an incompatible State aid without taking in consideration the Arm's Length Principle as provided for in Article 164(3) of the Luxembourg Tax Code and specified in the related Circular No 164/2 (domestic rules), claimed the power to autonomously define the ‘normal' taxation of an integrated company disregarding national tax rules, thus infringing the provisions of the TFEU relating to the adoption by the European Union of measures for the approximation of Member State legislation relating to direct taxation (Article 114(2) TFEU and Article 115 TFEU).
Con la sentenza nelle cause riunite C-885/19 P e C-898/19 P la Corte di Giustizia UE ha censurato i presupposti ed il fondamento giuridico della cd. dottrina Vestager in tema di tax ruling ed aiuti di stato incompatibili. Segnatamente, i giudici della Grande Sezione, annullando la sentenza del Tribunale nel caso Fiat Finance and Trade, hanno ritenuto che la selettività del vantaggio insito in una misura fiscale che determina, alla luce del principio di libera concorrenza, i prezzi di trasferimento di una società appartenente ad una multinazionale, debba essere valutata alla luce di un sistema di riferimento che è costituito esclusivamente dalle disposizioni di diritto domestico che espressamente disciplinano quel principio. Così operando, e muovendosi su un perimetro strettamente giuridico, la Corte ha di fatto ricondotto la questione al corretto bilanciamento dei poteri nei rapporti fra la Commissione ed i singoli Stati membri.
Antonio Perrone (2023). La Corte di Giustizia UE censura Commissione (e Tribunale) su tax ruling ed aiuti di stato incompatibili. RASSEGNA TRIBUTARIA(3 - 2023), 549-596.
La Corte di Giustizia UE censura Commissione (e Tribunale) su tax ruling ed aiuti di stato incompatibili.
Antonio Perrone
2023-09-01
Abstract
The Judgment of the Court (Grand Chamber) in joined Cases C-885/19 P and C-898/19 P plays a key role on the widely debated question concerning the possibility to configure as incompatible State aid (in breach of Article 107(1) TFUE) tax rulings issued by some Member States in favour of MNEs (Fiat/Chrysler in the case at hand). Indeed, the Court, by stating that the so called "reference system" must be found, not in the objective of the State's general corporate income tax system, but in the specific domestic rules receipting the Arm's Length Principle, stressed (and, at the same time, confirmed) the tax sovereignty of Member States in the field of income taxation. In particular, the Court issued that the Commission, by considering the tax ruling at hand as an incompatible State aid without taking in consideration the Arm's Length Principle as provided for in Article 164(3) of the Luxembourg Tax Code and specified in the related Circular No 164/2 (domestic rules), claimed the power to autonomously define the ‘normal' taxation of an integrated company disregarding national tax rules, thus infringing the provisions of the TFEU relating to the adoption by the European Union of measures for the approximation of Member State legislation relating to direct taxation (Article 114(2) TFEU and Article 115 TFEU).File | Dimensione | Formato | |
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