Fiat Chrysler Finance Europe and Ireland v European Commission (C-885/19 P)

Judgment of 8 Nov 2022

law://eu/cjeu/2019/c-885-19/para_119@2026-11-14

119Such a finding does not, however, rule out the possibility that direct tax measures, such as tax rulings granted by the Member States, may be classified as State aid provided that all the conditions for the application of Article 107(1) TFEU recalled in paragraph 66 of the present judgment have been fulfilled.