The EU General Court annuls the Commission’s decision that ordered the recovery of 283€ million from a big tech company back to a country for State aid (Amazon)

Amazon and the Difficulty of Finding a Comparable Tax Payer* To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the application of the Arm’s Length Principle by national authorities does not necessarily prove the existence of advantage. Introduction On 12 May 2021 the Commission suffered its fourth defeat in its campaign against advance tax rulings that artificially lower the tax liability of multinational companies. The General Court in joint cases T-816/17, Luxembourg v European Commission, and T-318/18, Amazon v European Commission, annulled Commission Decision 2018/859 that ordered Luxembourg to recover EUR

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Phedon Nicolaides, The EU General Court annuls the Commission’s decision that ordered the recovery of 283€ million from a big tech company back to a country for State aid (Amazon), 12 May 2021, e-Competitions May 2021, Art. N° 101348

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