The EU General Court annuls the Commission’s decision declaring the aid granted in favour of a Luxembourg subsidiary of a big tech company incompatible with the internal market (Amazon)

No selective advantage in favour of a Luxembourg subsidiary of the Amazon group: the General Court annuls the Commission’s decision declaring the aid incompatible with the internal market* According to the General Court, the Commission did not prove to the requisite legal standard that there was an undue reduction of the tax burden of a European subsidiary of the Amazon group From 2006, the Amazon group pursued its commercial activities in Europe through two companies established in Luxembourg, namely Amazon Europe Holding Technologies SCS (‘LuxSCS’), a Luxembourg limited partnership, the partners of which were US entities of the Amazon group, and Amazon EU Sàrl (‘LuxOpCo’), a wholly owned subsidiary of LuxSCS. Between 2006 and 2014, LuxSCS held the intangible assets necessary for the

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General Court of the European Union, The EU General Court annuls the Commission’s decision declaring the aid granted in favour of a Luxembourg subsidiary of a big tech company incompatible with the internal market (Amazon), 12 May 2021, e-Competitions June 2021, Art. N° 100785

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