On 8 November, the European Commission published details of its appeal in the Official Journal against the ruling of the General Court on 12 May 2021 that Luxembourg had granted €250 million in illegal state aid to Amazon through incorrect application of transfer pricing rules. The Commission’s arguments include that the General Court had erred in rejecting the Commission’s finding that there had been an advantage, and that it had erred in rejecting the Commission’s functional analysis and its calculation of the arm’s length royalty due.
On 8 November, the European Commission published details of its appeal in the Official Journal against the ruling of the General Court on 12 May 2021 that Luxembourg had granted €250 million in illegal state aid to Amazon through incorrect application of transfer pricing rules. The Commission’s arguments include that the General Court had erred in rejecting the Commission’s finding that there had been an advantage, and that it had erred in rejecting the Commission’s functional analysis and its calculation of the arm’s length royalty due.
