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An analysis by ATOZ Tax Advisers, Taxand Luxembourg
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.
It is argued the CJEU decision is another example of the EU Commission’s failure to respect EU law and the sovereignty of EU member states in tax matters, but ultimately that the decision is a positive sign for the rule of law and legal certainty and that it is unlikely the EU will be successful in other State aid tax cases.
In this article, Oliver R. Hoor from ATOZ Tax Advisers, analyses the full details of the decision.
Continue reading here.
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