Recherche
S'identifier

Mensuel de janvier 2024 - Economie / Banques

go back Retour << Article précédent     Article suivant >>


CJEU annuls the EU Commission’s State Aid Decision in the Amazon Case
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.   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...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Square management
DLA PIPER
Lpea.lu
Allen & Overy
SOCIETE GENERALE Securities Services
Ernst&Young
Pictet Asset Management
Bearingpoint
Comarch
Linklaters
Fi&FO
Paragon
Sia Partners
Castegnaro
Mazars.lu
J. P. Morgan
Generali Investements LU
MIMCO Capital
NautaDutilh
AXA IM Luxembourg
Loyens & Loeff
Stibbe
Zeb Consulting
Lamboley Executive Search
VP Bank