On 12 May 2021, the General Court of the European Union (“GC”) delivered two important judgments concerning tax rulings granted by Luxembourg to Amazon (Joined cases T-816/17, Luxembourg v Commission and T-318/18, Amazon EU and Amazon.com v Commission) and Engie (Joined cases T-516/18, Luxembourg v Commission and T-525/18, Engie Global LNG Holding e.a. v Commission). In both cases, the Commission had found that certain tax rulings granted by Luxembourg in favour of Amazon and Engie qualified as State aid in the sense of Article 107(1) TFEU, and were incompatible with the internal market. In Amazon the General Court annulled the contested Commission decision, whereas in Engie it rejected the action for annulment as unfounded. The Commission’s crusade against “aggressive fiscal
The EU General Court delivers two new landmark rulings in the field of State aid and taxation against a Big Tech company and an energy company (Amazon) (Engie)
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