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Luxembourg Appeals Amazon State Aid Decision

18 December 2017

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Approved Changes

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Luxembourg-European Union-United States

On 15 December 2017, the Luxembourg Ministry of Finance announced the decision to appeal the recent decision of the European Commission that tax benefits granted to Amazon in Luxembourg are illegal under EU State aid rules ({News-2017-10-05/A/2-previous coverage}). --- The Luxembourg government has decided to appeal the European Commission's decision in the Amazon case. Luxembourg believes that the Commission has not established the existence of a selective advantage within the meaning of article 107 TFEU. Furthermore, Luxembourg does not share the Commission's analysis with regard to transfer pricing. This appeal seeks to obtain legal certainty, and does not put into...