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Fiat Chrysler Automobiles N.V. – ‘F-1/A’ on 12/4/14 – EX-8.1

On:  Thursday, 12/4/14, at 4:58pm ET   ·   Accession #:  1193125-14-433602   ·   File #:  333-199285

Previous ‘F-1’:  ‘F-1/A’ on 11/26/14   ·   Next & Latest:  ‘F-1/A’ on 12/8/14   ·   5 References:   

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

12/04/14  Fiat Chrysler Automobiles N.V.    F-1/A                 15:9.7M                                   RR Donnelley/FA

Pre-Effective Amendment to Registration Statement of a Foreign Private Issuer   —   Form F-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-1/A       Pre-Effective Amendment to Registration Statement   HTML   5.12M 
                          of a Foreign Private Issuer                            
 2: EX-3.1      Articles of Incorporation/Organization or By-Laws   HTML    124K 
 3: EX-4.1      Instrument Defining the Rights of Security Holders  HTML    138K 
 4: EX-5.1      Opinion re: Legality                                HTML    116K 
 5: EX-5.2      Opinion re: Legality                                HTML     46K 
 6: EX-5.3      Opinion re: Legality                                HTML     11K 
 7: EX-8.1      Opinion re: Tax Matters                             HTML     17K 
 8: EX-8.2      Opinion re: Tax Matters                             HTML     10K 
 9: EX-8.3      Opinion re: Tax Matters                             HTML      9K 
10: EX-8.4      Opinion re: Tax Matters                             HTML     17K 
11: EX-8.5      Opinion re: Tax Matters                             HTML     10K 
12: EX-8.6      Opinion re: Tax Matters                             HTML      9K 
13: EX-21.1     Subsidiaries of the Registrant                      HTML     18K 
14: EX-23.1     Consent of Experts or Counsel                       HTML      6K 
15: EX-23.2     Consent of Experts or Counsel                       HTML      7K 


EX-8.1   —   Opinion re: Tax Matters


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-8.1  

Exhibit 8.1

[Loyens & Loeff letterhead]

 

     POSTAL ADDRESS        P.O. Box 71170

1008 BD AMSTERDAM

     OFFICE ADDRESS        Fred. Roeskestraat 100

1076 ED AMSTERDAM        

The Netherlands

     INTERNET        www.loyensloeff.com

Personal/Confidential

Fiat Chrysler Automobiles N.V.

Fiat House

25, St. James’ Street,

London SW1A 1 HA

United Kingdom

 

RE Fiat Chrysler Automobiles N.V.

Amsterdam, December 4, 2014

Sir, Madam,

You have requested us, the undersigned, as special counsel on certain matters of Dutch tax law to Fiat Chrysler Automobiles N.V. (the “Company”), a public company with limited liability incorporated under Dutch law, to render an opinion with respect to the Netherlands tax disclosure in the registration statement on Form F-1 originally filed by the Company under the U.S. Securities Act of 1933, as amended (the “Act”) for the registration of common shares, nominal value € 0,01 per share, of the Company (the “Common Shares”) on October 10, 2014, as amended to date (the “Registration Statement”).

Capitalised terms used but not defined herein shall, unless the context otherwise requires, have the same meaning as ascribed to them in the Registration Statement.

In rendering this opinion, we have examined and relied on the information in the Registration Statement of the Company under the Act with respect to the issuance of common shares by the Company, except for the parts in the Registration Statement under the captions “Risk Factors”, as far as Dutch tax law is concerned, and “Tax Consequences—Material Netherlands Tax Consequences”.

We express no opinion on any law other than the tax law of the Netherlands (unpublished case law not included) as it stands at the date of this opinion. Where in this opinion the terms “the Netherlands” and “Dutch” are used, these refer solely to the European part of the Kingdom of the Netherlands.

In this opinion letter Dutch concepts are sometimes expressed in English terms and not in their original Dutch terms. The concepts concerned may not be identical to the concepts described by the same English term as they exist under the laws of other jurisdictions. The meaning to be attributed to such concepts shall be the meaning to be attributed to the equivalent Dutch concepts under Dutch tax law.

 

AMSTERDAM     ARNHEM     BRUSSELS     LUXEMBOURG     ROTTERDAM       ARUBA   
CURACAO     DUBAI     GENEVA     HONG KONG     LONDON     NEW YORK     PARIS     SINGAPORE     TOKYO       ZURICH   

 

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This opinion may only be relied upon under the express condition that any issue of interpretation arising thereunder will be governed by Dutch law.

This opinion letter is issued by Loyens & Loeff N.V.; individuals or legal entities that are involved in the services provided by or on behalf of Loyens & Loeff N.V. cannot be held liable in any manner whatsoever. We express no opinion on matters of fact.

Based upon and subject to the foregoing and subject to any factual matters or documents not disclosed to us in the course of our investigation, the statements contained in the Registration Statement under the captions “Risk Factors”, as far as Dutch tax law is concerned, and “Tax Consequences—Material Netherlands Tax Consequences” constitute our opinion and are true and accurate and provide a fair and complete summary of the principal material Dutch tax consequences of acquiring, owning and selling of common shares.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference therein to us. In giving such consent, we do not hereby concede that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the U.S. Securities and Exchange Commission thereunder.

 

Yours faithfully,  
/s/ Loyens & Loeff N.V.  

 

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Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘F-1/A’ Filing    Date    Other Filings
Filed on:12/4/14
10/10/14F-1
 List all Filings 


5 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/23/20  Stellantis N.V.                   POS EX     11/23/20    4:557K
11/18/20  Stellantis N.V.                   F-4/A                 10:14M
11/16/20  Stellantis N.V.                   F-4/A                  5:14M
11/05/20  Stellantis N.V.                   F-4/A                 12:14M
 9/28/20  Stellantis N.V.                   F-4/A                 16:18M
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Filing Submission 0001193125-14-433602   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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