Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021

Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission

State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis

Case T-816/17



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
18/06/2021 Luxembourg v Commission
Judgment
ECLI:EU:T:2021:252
12/05/2021 Luxembourg v Commission
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
09/02/2018 Luxembourg v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

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Systematic classification scheme

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Citations of case-law or legislation

References in grounds of judgment

Operative part

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Opinion

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Dates

Date of the lodging of the application initiating proceedings

  • 14/12/2017

Date of the Opinion

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Date of the hearing

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Date of delivery

12/05/2021


References

Publication in the Official Journal

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Name of the parties

Luxembourg v Commission

Notes on Academic Writings

  1. Idot, Laurence: Aides d'État - Nouvelle prise de position sur des rescrits fiscaux, Europe 2021, nº 7 Juillet, comm. 261 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

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Provisions of international law referred to

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Procedure and result

  • Actions for annulment : application granted

Formation of the Court

septième chambre élargie (Tribunal)

Judge-Rapporteur

Tomljenović

Advocate General

Information not available

Language(s) of the Case

  • French, English

Language(s) of the Opinion

    Information not available