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Luxembourg v Commission; Amazon EU Sarl and Inc. v Commission

In Luxembourg v Commission; Amazon EU Sarl and Inc. v Commission (Cases T-816/17 and T-318/18) (12 May 2021) the EU General Court annulled the European Commission’s 2017 decision that Luxembourg had granted Amazon €250m in state aid finding that the Commission’s transfer pricing analysis was incorrect. On the same day in Luxembourg v Commission; Engie Engie Global LNG Holding Sarl and Engie Invest International SA v Commission (Cases T-516/18 and T-525/18) (12 May 2021) the General Court upheld the Commission’s 2018 decision that tax rulings by the Luxembourg authorities in favour of companies in the Engie group (formerly GDF Suez) resulted in illegal State aid of €120m.

In the Amazon case the Luxembourg tax authorities had granted a tax ruling to two Luxembourg subsidiaries of the Amazon group concerning the method of calculating a royalty to be paid by those subsidiaries in respect of intellectual property...

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