CASE COMMENTS: STATE AID - ADVANTAGE - TAX RULING - BURDEN OF PROOF

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.

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Authors

Quotation

Jacques Derenne, Claire Turgot, 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), 12 May 2021, Concurrences N° 3-2021, Art. N° 102027, pp. 145-148

Visites 145

All reviews