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European Commission Appealing General Court Judgement that Annulled Commission Decision that Luxembourg Granted Amazon Illegal State Aid

26 July 2021

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European Union-Luxembourg

The European Commission has reportedly decided to appeal the recent judgment of the General Court of the European Union regarding Luxembourg's granting of illegal State aid to Amazon. As previously reported, the General Court issued a judgment on 12 May 2021 annulling the European Commission's 2017 decision that Luxembourg granted illegal State aid (a selective advantage) to Amazon that had amounted to around EUR 250 million. The decision was the result of an investigation launched in 2014 into a tax ruling provided for Amazon by the Luxembourg tax authorities that basically allowed Amazon to deduct excessive royalty expense in Europe...