Advantage: The General Court of the European Union annuls a decision of the European Commission not showing to the requisite legal standard the existence of a tax advantage in a tax ruling (Amazon)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 12 May 2021, the Court of First Instance delivered two judgments concerning taxrulings granted by Luxembourg. Background One annulled the contested decision in the Amazon case at issue here, and the other dismissed the appeal in the Engie case ([ see, comm. J. Derenne & C. Barbu-O'Connor, n° 3-2021, pp. 144-145->102022). This Amazon judgment holds that the Commission has not demonstrated to the requisite legal standard the existence of an advantage within the meaning of Article 107(1) TFEU. These judgments are part of a series of disputes concerning Commission decisions on tax rescripts granted by Member States (see, comm. J. Derenne and C.