The Commission concludes that the contested tax ruling, by endorsing a method for arriving at a profit allocation to FFT within the Fiat group that departs from a market-based outcome in line with the arm's length principle resulting in a lowering of FFT's tax liability under the general Luxembourg corporate income tax system as compared to non-integrated companies taxable in Luxembourg that transact on market terms, confers a selective advantage on FFT for the purposes of Article 107(1) of the TFEU.
Le Luxembourg fait donc valoir qu'il a été explicitement confirmé lors de la réunion du Conseil du 27 mai 2011 qu'eu égard à l'adoption de la circulaire, la pratique des rulings fiscaux ne devait pas être examinée sur la base du code de conduite [198].