The Commission's assessment showed that in the case of Fiat Finance and Trade, if the estimations of capital and remuneration applied had corresponded to market conditions, the taxable profits declared in Luxembourg would have been 20 times higher.
Kui ettevõtja Fiat Finance and Trade hinnanguline omakapital ja tasuvus oleksid vastanud turutingimustele, oleks maksustatav kasum, mille ettevõtja Luksemburgis deklareeris, olnud komisjoni hinnangu kohaselt 20 korda suurem.