Link: https://curia.europa.eu/jcms/upload/docs/application/pdf/2023-12/cp230190en.pdf

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PRESS RELEASE No 190/23

Luxembourg, 14 December 2023

Judgment of the Court in Case C-457/21 P | Commission v Amazon.com and Others

The Court of Justice confirms that the Commission has not established that the tax ruling given to Amazon by Luxembourg was a State aid that was incompatible with the internal market

By a tax ruling of 2003, the Luxembourg authorities accepted the Amazon group’s proposal concerning the treatment of two of its subsidiaries established in Luxembourg for the purposes of Luxembourg corporate income tax. By a decision of 2017, the Commission found that that tax ruling constituted a State aid that was incompatible with the internal market. According to the Commission, the account taken of a royalty that one of those two subsidiaries had paid to the other under a licence agreement concluded between them on the use of intangible assets artificially diminished the tax base of the first subsidiary and, ultimately, that of the Amazon group in Luxembourg and in Europe. 

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