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ARTICLE · 04 JANUARY 2024

EU Tax Alert 203

Loyens & Loeff
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The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

European UnionTax
Dennis Weber
Dennis Weber
Harmen Zeven
Harmen Zeven
Nicolas Lippens
Nicolas Lippens
Pierre-Antoine Klethi
Pierre-Antoine Klethi

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

CJ confirms Amazon and Luxembourg win in EU State Aid case (Commission v Amazon.com and Others, Case C-457/21 P)

On 14 December 2023, the CJ sided with Amazon and Luxembourg and dismissed the European Commission's appeal against a May 2021 judgment of the General Court that had found Amazon did not receive unlawful State aid from Luxembourg. The CJ judgment is final.

Five Member States' elect to delay the application of Pillar Two's IIR and UTPR

On 12 December 2023, the Official Journal of the EU included a notice of the European Commission regarding the election made by five Member States' to delay the application of the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR) under Article 50 of the Pillar Two Directive.

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