January 27
2022
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7th September 2021
Competition & State Aid

Op-Ed: “The State aid and tax rulings saga: The General Court annuls a third Commission decision concerning tax rulings (Amazon) but also confirms the Commission’s approach (Engie)” by Adolfo Martín Jiménez and Juan Jorge Piernas López

On 12 May 2021, the General Court (GC) delivered two judgments in cases Luxembourg v Commission (Amazon) (T-816/17 and T-318/18) and Luxembourg v Commission (Engie) (T-516/18 and T-525/18). The judgments concerned appeals brought by Luxembourg and Amazon against a 2017 Commission decision related to State aid granted to Amazon by Luxembourg, and against a 2018 Commission decision related to State aid granted to Engie.

The judgments confirm (with some nuances) previous case law of the GC on the application of the EU’s State aid rules to tax rulings, especially in relation to transfer pricing, and shed light on the interaction between Article 107(1) TFEU and rules prohibiting the abuse of tax law.

Amazon: the value of OECD Gu

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