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European Commission Appeal in Amazon State Aid Case Published

18 November 2021

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Approved Changes

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European Union-Luxembourg

On 8 November 2021, the appeal brought on 22 July 2021 by the European Commission against the judgment of the General Court of the European Union in the Amazon State aid case was published in the Official Journal of the European Union. The appeal was made following the 12 May 2021 judgment of the General Court annulling the Commission's 2017 decision that Luxembourg granted illegal State aid (a selective advantage) to Amazon through a tax ruling that basically allowed Amazon to deduct excessive royalty expense in Europe without the royalty income being taxed. The pleas in law and main arguments...