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By Oliver R. Hoor, ATOZ Tax Advisers*
On 14 December 2023, the Court of Justice of the European Union ("CJEU") delivered its judgment in the Amazon State aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg to the Amazon group was in breach of EU law. This article provides a clear and concise overview of (i) the fact pattern of the Amazon case, (ii) how the concept of State aid applies in the field of taxation and (iii) the decision of the CJEU.
I. Introduction
According to the decision of the EU Commission of 4 October 2017, Luxembourg granted illegal State aid to Amazon and should collect circa EUR 250m of taxes from Amazon, a fairly large US multinational group that focuses on e...
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