ALERTS: STATE AID - EUROPEAN UNION - LUXEMBOURG - ADVANTAGE - PRICES - ANNULMENT - TAXES - BIG TECH - ENERGY - ABUSE OF RIGHT

Taxes: The General Court of the European Union reminds the European Commission that it is incumbent on it to establish the existence of an advantage where the level of taxable profits of a company integrated into a group is determined by the choice of a transfer pricing method (Amazon)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. By a judgment delivered on 12 May 2021 in Joined Cases T-816/17 (Luxembourg v. European Commission) and T-318/18 (Amazon EU and Amazon.com v. European Commission)the Seventh Chamber (Extended Composition) of the General Court of the European Union, presided over by Marc van der Woude, annulled the Commission's decision of 4 October 2017concerning the state aid that Luxembourg has implemented in favour of Amazon. By contrast, the Second Chamber (Extended Composition) of the General Court - also presided over by Marc van der Woude - dismissed, by judgment of the same day in Joined Cases T-516/18 (Luxembourg v European Commission) and T-525/18 (ENGIE Global

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Taxes: The General Court of the European Union reminds the European Commission that it is incumbent on it to establish the existence of an advantage where the level of taxable profits of a company integrated into a group is determined by the choice of a transfer pricing method (Amazon), 12 May 2021, Concurrences N° 2-2021, Art. N° 100774, www.concurrences.com

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