The EU General Court overrules the Commission’s decision which found that Luxembourg granted State aid to a big tech company (Amazon)

On 12 May 2021, the General Court ("GC") overruled the Commission's decision finding that Luxembourg granted State aid to Amazon. It found that the Commission had failed to demonstrate that the intra-group transfer price at issue deviated from an arm's length outcome and that Amazon's tax burden in Luxembourg had, as a result, been unduly reduced. Key takeaways The GC confirmed its previous findings – currently under appeal in the Fiat case – that the Commission may use an arm’s length principle as a 'tool' to assess applications of transfer pricing methods endorsed by individual tax rulings. In doing so, the Commission can refer to OECD guidelines. When determining whether the transfer price for a licence of a technology is in line with market conditions, the Commission cannot ignore

L'accès à cet article est réservé aux abonnés

Déjà abonné ? Identifiez-vous

L’accès à cet article est réservé aux abonnés.

Lire gratuitement un article

Vous pouvez lire cet article gratuitement en vous inscrivant.

 

Version PDF

Auteur

Citation

Denis Waelbroeck, The EU General Court overrules the Commission’s decision which found that Luxembourg granted State aid to a big tech company (Amazon), 12 mai 2021, e-Competitions May 2021, Art. N° 101200

Visites 155

Tous les numéros

  • Latest News issue 
  • Tous les News issues
  • Latest Special issue 
  • Tous les Special issues