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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 and T-318/18

(Appeal Case before the Court of Justice C-457/21 P)

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

18/06/2021

Luxembourg v Commission

Competition
- State aid

Judgment
ECLI:EU:T:2021:252

12/05/2021

Luxembourg v Commission

Competition
- State aid

Abstract
ECLI:EU:T:2021:252

12/05/2021

Luxembourg v Commission

Competition
- State aid

Application (OJ)

09/02/2018

Luxembourg v Commission

Competition
- State aid

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General

3 Legal proceedings
  3.02 Actions for annulment
    3.02.04 Pleas in law
      3.02.04.05 Scope and limits of review by the Courts

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.00 General

Citations of case-law or legislation

References in grounds of judgment

TFEU - Protocol No 3 -A40L3 : paragraph 134
TFEU, Article 107 : paragraphs 46, 110, 123, 309, 545
TFEU, Article 107 -P1 : paragraphs 42, 62, 99, 103, 104, 114, 118, 120, 121, 124, 126, 128 - 130, 133, 144, 152, 253, 279, 284, 307, 515, 543, 590
TFEU, Article 108 -P2 : paragraph 13
TFEU, Article 263 : paragraph 127
TEU, Article 4 : paragraph 110
TEU, Article 5 : paragraph 110
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A08 : paragraphs 76, 89
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A19P2 : paragraph 100
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A22 : paragraphs 76, 89
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A28 : paragraph 88
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A28P5 : paragraph 75
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A67P2 : paragraphs 73, 87
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A89 : paragraph 97
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A142P3 : paragraph 134
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A145P2LB : paragraph 134
Decision 2018/859 : paragraphs 16, 145, 147, 151, 195, 259, 261, 273, 277, 281, 316, 334, 338, 339, 488, 517, 519, 521, 522, 524 - 526, 532, 575
Decision 2018/859 -A01 : paragraphs 17, 40, 91
Decision 2018/859 -A02 : paragraph 91
Decision 2018/859 -A03 : paragraph 91
Decision 2018/859 -A04 : paragraph 91
Decision 2018/859 -C116 : paragraph 214
Decision 2018/859 -C154 : paragraph 40
Decision 2018/859 -C155 : paragraph 40
Decision 2018/859 -C168 : paragraph 462
Decision 2018/859 -C241 : paragraph 137
Decision 2018/859 -C244 : paragraph 38
Decision 2018/859 -C245 : paragraph 38
Decision 2018/859 -C246 : paragraph 38
Decision 2018/859 -C247 : paragraph 38
Decision 2018/859 -C248 : paragraph 38
Decision 2018/859 -C249 : paragraph 38
Decision 2018/859 -C250 : paragraph 39
Decision 2018/859 -C251 : paragraph 39
Decision 2018/859 -C252 : paragraph 39
Decision 2018/859 -C253 : paragraph 39
Decision 2018/859 -C254 : paragraph 39
Decision 2018/859 -C255 : paragraph 39
Decision 2018/859 -C256 : paragraphs 39, 496, 503
Decision 2018/859 -C338 : paragraph 192
Decision 2018/859 -C394 : paragraphs 130, 153
Decision 2018/859 -C395 : paragraph 130
Decision 2018/859 -C402 : paragraph 46
Decision 2018/859 -C406 : paragraph 47
Decision 2018/859 -C407 : paragraph 222
Decision 2018/859 -C409 : paragraphs 130, 162
Decision 2018/859 -C410 : paragraphs 130, 162
Decision 2018/859 -C411 : paragraphs 130, 162
Decision 2018/859 -C412 : paragraphs 130, 162
Decision 2018/859 -C413 : paragraphs 130, 162
Decision 2018/859 -C414 : paragraph 441
Decision 2018/859 -C415 : paragraphs 130, 162, 441
Decision 2018/859 -C418 : paragraphs 170, 171, 198
Decision 2018/859 -C419 : paragraphs 169, 214
Decision 2018/859 -C420 : paragraphs 169, 197, 203, 213
Decision 2018/859 -C421 : paragraphs 169, 213, 216
Decision 2018/859 -C422 : paragraph 169
Decision 2018/859 -C423 : paragraph 169
Decision 2018/859 -C424 : paragraph 169
Decision 2018/859 -C425 : paragraph 169
Decision 2018/859 -C426 : paragraph 169
Decision 2018/859 -C427 : paragraph 169
Decision 2018/859 -C428 : paragraph 169
Decision 2018/859 -C429 : paragraphs 169, 171, 211
Decision 2018/859 -C430 : paragraphs 171, 172, 198, 206
Decision 2018/859 -C431 : paragraphs 172, 206, 214
Decision 2018/859 -C432 : paragraphs 172, 206
Decision 2018/859 -C436 : paragraph 173
Decision 2018/859 -C437 : paragraph 173
Decision 2018/859 -C438 : paragraphs 173, 214, 241
Decision 2018/859 -C439 : paragraph 173
Decision 2018/859 -C440 : paragraph 173
Decision 2018/859 -C441 : paragraph 173
Decision 2018/859 -C442 : paragraphs 173, 214
Decision 2018/859 -C443 : paragraph 173
Decision 2018/859 -C444 : paragraph 173
Decision 2018/859 -C445 : paragraphs 173, 236, 237, 484
Decision 2018/859 -C446 : paragraph 173
Decision 2018/859 -C449 : paragraphs 342, 373, 381
Decision 2018/859 -C450 : paragraphs 214, 342, 343, 352
Decision 2018/859 -C452 : paragraphs 344, 361, 364, 365
Decision 2018/859 -C453 : paragraphs 344, 361, 364, 365
Decision 2018/859 -C454 : paragraphs 344, 362, 364, 366, 367
Decision 2018/859 -C455 : paragraphs 344, 363, 364, 367, 370
Decision 2018/859 -C456 : paragraphs 345, 374, 380, 393
Decision 2018/859 -C457 : paragraphs 345, 380
Decision 2018/859 -C458 : paragraphs 345, 380
Decision 2018/859 -C459 : paragraphs 345, 380, 392
Decision 2018/859 -C460 : paragraphs 345, 380, 396, 397
Decision 2018/859 -C461 : paragraphs 345, 376, 380, 395, 396, 398
Decision 2018/859 -C462 : paragraphs 345, 380, 406, 414
Decision 2018/859 -C463 : paragraphs 345, 380, 405
Decision 2018/859 -C464 : paragraph 380
Decision 2018/859 -C465 : paragraphs 342, 380, 381, 417
Decision 2018/859 -C466 : paragraphs 345, 346, 427, 428
Decision 2018/859 -C467 : paragraphs 345, 346, 428
Decision 2018/859 -C468 : paragraphs 345, 346, 424, 427, 428
Decision 2018/859 -C469 : paragraphs 345, 347, 431, 440
Decision 2018/859 -C470 : paragraphs 345, 347, 431, 440, 451
Decision 2018/859 -C471 : paragraphs 345, 431, 440, 451
Decision 2018/859 -C472 : paragraphs 345, 347, 437, 440, 451
Decision 2018/859 -C473 : paragraphs 443, 451
Decision 2018/859 -C474 : paragraphs 443, 451
Decision 2018/859 -C475 : paragraphs 443, 444, 451
Decision 2018/859 -C476 : paragraphs 443, 451
Decision 2018/859 -C477 : paragraphs 443, 451
Decision 2018/859 -C478 : paragraphs 443, 445, 451
Decision 2018/859 -C479 : paragraphs 450, 451
Decision 2018/859 -C480 : paragraph 451
Decision 2018/859 -C481 : paragraph 451
Decision 2018/859 -C482 : paragraph 451
Decision 2018/859 -C483 : paragraphs 451, 452
Decision 2018/859 -C484 : paragraph 451
Decision 2018/859 -C485 : paragraphs 451, 454
Decision 2018/859 -C486 : paragraph 451
Decision 2018/859 -C487 : paragraph 451
Decision 2018/859 -C488 : paragraph 451
Decision 2018/859 -C489 : paragraph 451
Decision 2018/859 -C490 : paragraph 462
Decision 2018/859 -C491 : paragraph 463
Decision 2018/859 -C492 : paragraphs 464, 465
Decision 2018/859 -C493 : paragraph 466
Decision 2018/859 -C494 : paragraph 469
Decision 2018/859 -C495 : paragraphs 468, 469
Decision 2018/859 -C496 : paragraphs 468, 469
Decision 2018/859 -C497 : paragraph 469
Decision 2018/859 -C498 : paragraph 469
Decision 2018/859 -C499 : paragraph 469
Decision 2018/859 -C500 : paragraphs 472, 476
Decision 2018/859 -C501 : paragraphs 473, 476
Decision 2018/859 -C502 : paragraphs 474, 476
Decision 2018/859 -C503 : paragraphs 474, 476
Decision 2018/859 -C504 : paragraphs 474, 476
Decision 2018/859 -C505 : paragraphs 475, 476
Decision 2018/859 -C506 : paragraphs 476, 477, 478
Decision 2018/859 -C507 : paragraphs 476, 477, 482, 486
Decision 2018/859 -C508 : paragraphs 477, 478, 486
Decision 2018/859 -C509 : paragraphs 477, 479, 486
Decision 2018/859 -C510 : paragraphs 477, 479, 486
Decision 2018/859 -C511 : paragraphs 477, 479, 486
Decision 2018/859 -C512 : paragraphs 477, 480, 486
Decision 2018/859 -C513 : paragraphs 477, 480, 486
Decision 2018/859 -C514 : paragraphs 477, 480, 486
Decision 2018/859 -C515 : paragraphs 477, 480, 486
Decision 2018/859 -C516 : paragraphs 477, 486
Decision 2018/859 -C517 : paragraphs 477, 486
Decision 2018/859 -C519 : paragraph 52
Decision 2018/859 -C521 : paragraph 144
Decision 2018/859 -C522 : paragraph 144
Decision 2018/859 -C523 : paragraph 144
Decision 2018/859 -C524 : paragraph 144
Decision 2018/859 -C525 : paragraph 144
Decision 2018/859 -C526 : paragraphs 144, 197
Decision 2018/859 -C527 : paragraph 144
Decision 2018/859 -C528 : paragraph 144
Decision 2018/859 -C529 : paragraph 144
Decision 2018/859 -C530 : paragraph 144
Decision 2018/859 -C531 : paragraph 144
Decision 2018/859 -C532 : paragraph 144
Decision 2018/859 -C533 : paragraph 144
Decision 2018/859 -C534 : paragraph 144
Decision 2018/859 -C535 : paragraph 144
Decision 2018/859 -C536 : paragraph 144
Decision 2018/859 -C537 : paragraph 144
Decision 2018/859 -C538 : paragraph 144
Decision 2018/859 -C540 : paragraph 300
Decision 2018/859 -C542 : paragraph 144
Decision 2018/859 -C546 : paragraph 174
Decision 2018/859 -C547 : paragraphs 174, 222, 230
Decision 2018/859 -C548 : paragraphs 174, 197, 198
Decision 2018/859 -C550 : paragraphs 57, 254
Decision 2018/859 -C551 : paragraphs 58, 254
Decision 2018/859 -C552 : paragraph 254
Decision 2018/859 -C553 : paragraph 254
Decision 2018/859 -C554 : paragraph 254
Decision 2018/859 -C555 : paragraphs 59, 254, 264, 284, 285
Decision 2018/859 -C556 : paragraph 254
Decision 2018/859 -C557 : paragraphs 251, 254, 290
Decision 2018/859 -C558 : paragraph 254
Decision 2018/859 -C559 : paragraphs 62, 254
Decision 2018/859 -C560 : paragraphs 62, 254
Decision 2018/859 -C561 : paragraph 63
Decision 2018/859 -C562 : paragraph 130
Decision 2018/859 -C563 : paragraph 130
Decision 2018/859 -C564 : paragraphs 130, 305, 312, 313, 509
Decision 2018/859 -C565 : paragraphs 130, 300, 317, 319
Decision 2018/859 -C566 : paragraphs 130, 300, 317, 321
Decision 2018/859 -C567 : paragraphs 130, 300, 317, 495, 503, 536
Decision 2018/859 -C568 : paragraphs 130, 300, 317, 321, 503, 505, 509, 536
Decision 2018/859 -C569 : paragraphs 130, 300, 539, 542, 547, 549, 550, 552, 553
Decision 2018/859 -C570 : paragraphs 130, 302, 539, 547, 549
Decision 2018/859 -C571 : paragraphs 130, 302, 539, 540, 542, 547, 549, 584
Decision 2018/859 -C572 : paragraphs 130, 302, 539, 540, 542, 547, 549, 552, 553, 556
Decision 2018/859 -C573 : paragraphs 130, 302, 539, 542, 547, 549, 552, 553
Decision 2018/859 -C574 : paragraphs 130, 302, 303, 539, 541, 542, 547, 549, 553
Decision 2018/859 -C575 : paragraphs 130, 303, 568, 582 - 584
Decision 2018/859 -C575SNT3 : paragraph 574
Decision 2018/859 -C576 : paragraphs 130, 303, 569, 583, 584
Decision 2018/859 -C577 : paragraphs 130, 303, 569, 583, 584
Decision 2018/859 -C578 : paragraphs 130, 303, 583, 584
Decision 2018/859 -C579 : paragraph 130
Decision 2018/859 -C605 : paragraph 40
Decision 2018/859 -C606 : paragraph 40
Decision 2018/859 -C620 : paragraph 153
Decision 2018/859 -C639 : paragraph 71
Decision 2018/859 -C640 : paragraph 71
Decision 2018/859 -C641 : paragraph 71
Decision 2018/859 -C642 : paragraph 71
Decision 2018/859 -C643 : paragraph 71
Decision 2018/859 -C644 : paragraph 71
Decision 2018/859 -C645 : paragraph 71
Decision 2018/859 -S.9.2.1.1 : paragraph 174
Decision 2018/859 -S.9.2.1.2.1 : paragraph 342
Decision 2018/859 -S2.2.5 : paragraph 36
Decision 2018/859 -S2 : paragraph 19
Decision 2018/859 -S9.2.1.1.1 : paragraph 169
Decision 2018/859 -S9.2.1.1.2 : paragraph 172
Decision 2018/859 -S9.2.1.1.3 : paragraph 173
Decision 2018/859 -S9.2.1.1 : paragraphs 164, 165
Decision 2018/859 -S9.2.1.2.1 : paragraphs 325, 326, 472
Decision 2018/859 -S9.2.1.2.2. : paragraphs 325, 326
Decision 2018/859 -S9.2.1.2.3 : paragraphs 325, 326
Decision 2018/859 -S9.2.1.2 : paragraph 321
Decision 2018/859 -S9.2.1.4.1 : paragraph 174
Decision 2018/859 -S9.2.1.4 : paragraphs 55, 325, 326
Decision 2018/859 -S9.2.1 : paragraphs 49, 56, 130
Decision 2018/859 -S9.2.2.1 : paragraph 314
Decision 2018/859 -S9.2.2.3 : paragraph 566
Decision 2018/859 -S9.2.2 : paragraph 64
Decision 2018/859 -S9.2 : paragraphs 45, 146
Decision 2018/859 -S9.3 : paragraph 69
Decision 2018/859 -S9.5 : paragraph 70
Decision 2018/859 -S9 : paragraph 41
Decision 2018/859 -S10 : paragraph 71
Decision 2018/859 -T9.2.2.1 : paragraph 304
Decision 2018/859 -T9.2.2.2 : paragraph 304
Decision 2018/859 -T9.2.2.3 : paragraph 304
Decision 2018/859 -TAB2 : paragraph 563
Decision 2018/859 -TAB20 : paragraphs 541, 561, 563
Court of Justice - Judgment C -173/73 -N28 : paragraph 113
Court of Justice - Judgment C -387/92 -N14 : paragraph 114
Court of Justice - Judgment C -88/03 -N56 : paragraph 115
Court of Justice - Judgment C -182/03 : paragraph 132
Court of Justice - Judgment C -182/03 -N81 : paragraph 113
Court of Justice - Judgment C -182/03 -N95 : paragraphs 119, 150
General Court - Judgment T -68/03 -N34 : paragraph 125
Court of Justice - Judgment C -487/06 -N85 : paragraph 124
Court of Justice - Judgment C -290/07 -N90 : paragraph 125
Court of Justice - Judgment C -78/08 -N46 : paragraph 114
Court of Justice - Judgment C -399/08 -N84 : paragraph 127
Court of Justice - Judgment C -487/08 -N37 : paragraph 113
Court of Justice - Judgment C -269/09 -N47 : paragraph 112
Court of Justice - Judgment C -533/12 -N15 : paragraph 128
Court of Justice - Judgment C -559/12 -N63 : paragraph 125
Court of Justice - Judgment C -522/13 -N22 : paragraph 115
General Court - Judgment T -305/13 -N95 : paragraph 125
Court of Justice - Judgment C -486/15 -N87 : paragraph 128
General Court - Judgment T -760/15 : paragraph 306
General Court - Judgment T -760/15 -N142 : paragraph 112
General Court - Judgment T -760/15 -N143 : paragraph 113
General Court - Judgment T -760/15 -N145 : paragraph 114
General Court - Judgment T -760/15 -N146 : paragraph 115
General Court - Judgment T -760/15 -N147 : paragraph 116
General Court - Judgment T -760/15 -N148 : paragraph 117
General Court - Judgment T -760/15 -N149 : paragraphs 118, 515
General Court - Judgment T -760/15 -N150 : paragraph 119
General Court - Judgment T -760/15 -N152 : paragraphs 121, 307
General Court - Judgment T -760/15 -N154 : paragraph 501
General Court - Judgment T -760/15 -N155 : paragraph 122
General Court - Judgment T -760/15 -N194 : paragraph 125
General Court - Judgment T -760/15 -N196 : paragraph 126
General Court - Judgment T -760/15 -N197 : paragraph 127
General Court - Judgment T -760/15 -N198 : paragraph 128
General Court - Judgment T -760/15 -N199 : paragraph 129
General Court - Judgment T -760/15 -N201 : paragraphs 123, 309, 311
General Court - Judgment T -760/15 -N202 : paragraph 500
General Court - Judgment T -760/15 -N211 : paragraphs 309, 311
General Court - Judgment T -760/15 -N212 : paragraph 311
General Court - Judgment T -760/15 -N247 : paragraph 338
General Court - Judgment T -760/15 -N250 : paragraph 338
Court of Justice - Judgment C -91/17 -N114 : paragraph 116
General Court - Judgment T -674/17 -N44 : paragraph 134
General Court - Judgment T -674/17 -N45 : paragraph 135

Operative part

Information not available

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

14/12/2017

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

12/05/2021

References

Publication in the Official Journal

Information not available

Name of the parties

Luxembourg v Commission

Notes on Academic Writings

Idot, Laurence: Aides d'État - Nouvelle prise de position sur des rescrits fiscaux, Europe 2021, nº 7 Juillet, comm. 261 (FR)
Derenne, Jacques ; Turgot, Claire: Avantage : Le Tribunal de l’Union européenne annule une décision de la Commission européenne ne démontrant pas à suffisance de droit l’existence d’un avantage fiscal dans un tax ruling (Amazon), Concurrences : revue des droits de la concurrence 2021, nº 3, p. 145-148 (FR)