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Cases T-816/17 and T-318/18: Judgment of the General Court of 12 May 2021 — Luxembourg and Amazon v 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)
ECLI:EU:UNKNOWN:62017TA0816
62017TA0816
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5.7.2021
Official Journal of the European Union
C 263/13
(Cases T-816/17 and T-318/18) (*)
(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)
(2021/C 263/18)
Language of the case: English and French
Parties
Applicant in Case T-816/17: Grand Duchy of Luxembourg (represented by: T. Uri, acting as Agent, and by D. Waelbroeck, A. Steichen and J. Bracker, lawyers)
Applicants in Case T-318/18: Amazon EU Sàrl (Luxembourg, Luxembourg), Amazon.com, Inc. (Seattle, Washington, United States) (represented by: D. Paemen, M. Petite and A. Tombiński, lawyers)
Defendant: European Commission (represented, in Case T-816/17, by P. Stancanelli, P.-J. Loewenthal and F. Tomat, acting as Agents, and by M. Chammas, lawyer, and, in Case T-318/18, by P.-J. Loewenthal and F. Tomat, acting as Agents)
Intervener in support of the applicant in Case T-816/17: Ireland (represented by: J. Quaney and A. Joyce, acting as Agents, and by P. Gallagher, Senior Counsel, B. Doherty, Barrister, and S. Kingston, Senior Counsel)
Re:
Actions pursuant to Article 263 TFEU for the annulment of Commission Decision (EU) 2018/859 of 4 October 2017 on State aid SA.38944 (2014/C) (ex 2014/NN) implemented by Luxembourg in favour of Amazon (OJ 2018 L 153, p. 1).
Operative part of the judgment
The Court:
1.Joins Cases T-816/17 and T-318/18 for the purposes of the present judgment;
2.Annuls Commission Decision (EU) 2018/859 of 4 October 2017 on State aid SA.38944 (2014/C) (ex 2014/NN) implemented by Luxembourg in favour of Amazon;
3.Orders the European Commission to bear its own costs and to pay those incurred by the Grand Duchy of Luxembourg, Amazon.com, Inc. and Amazon EU Sàrl;
4.Orders Ireland to bear its own costs.
(*)
Language of the case: English.
ECLI:EU:C:2021:140