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May 13, 2021
2021-0967

General Court for the EU reverses state aid decision that would have required Amazon to pay €250m to Luxembourg

The General Court for the European Union has announced its decision to annul findings by the European Commission (EC) that would have required Amazon to remit €250m to Luxembourg. In 2017, the EC issued its decision that a tax ruling in effect between 2006 and 2014 granted to relevant Amazon group members had effectively awarded the group €250m in state aid that must be repaid to Luxembourg. The General Court has now concluded that the EC based its 2017 determination on a flawed assessment. A Tax Alert is forthcoming.

 

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