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ARTICLE · 17 JANUARY 2024

ECJ Rules In Favour Of Amazon In State Aid Case

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On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

LuxembourgTax
Daniel Riedel
Daniel Riedel
Ali Ganfoud
Ali Ganfoud

On 14 December 2023, the Court of Justice of the European Union ("CJEU") decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

Following the opinion of Advocate General ("AG") Juliane Kokott (see our previous newsletter) and relying on the conclusions of the Fiat case (judgment of 8 November 2022, Fiat Chrysler Finance Europe v Commission, C‑885/19 P and C‑898/19 P), the CJEU ruled that by relying on the OECD Transfer Pricing Guidelines to determine the presence of a selective advantage, the Commission did not rely on the correct reference system.

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