Amazon case: towards transfer pricing harmonisation?

Alejandro Dominguez

Pierre-Régis Dukmedjian

Speed read

The European Commission has adopted a decision on the Amazon case, ordering the recovery of illegal state aid granted to Amazon, supposedly fulfilling all the required criteria under EU rules. In particular, it concludes that Luxembourg provided an economic advantage to Amazon by allowing the application of a transfer pricing methodology not in line with the ‘arm’s length principle’. Luxembourg has already put forward its defence against the decision, mainly based on purported illegitimate ‘covert fiscal harmonisation’, wrong selectivity frame of reference and violation of the legal certainty principle. The matter now seems certain to go to the CJEU.

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