On May 12, 2021 we already reported that on that same date the General Court of the European Union (the General Court) judged in the joined Cases T-816/17 (Luxembourg v Commission) and T-318/18 (Amazon EU Sàrl and Amazon.com, Inc. v Commission) (ECLI:EU:T:2021:252). As we reported the General Court concluded that none of the findings set out by the Commission in the contested decision are sufficient to demonstrate the existence of an advantage for the purposes of Article 107(1) TFEU, with the result that the contested decision must be annulled in its entirety.
At the time we wrote our article unfortunately the full text of the judgement(s) was not yet available on the website of the General Court. Now however the full text of the judgment of the General Court has been made available on the website of the General Court. So tax specialist that are interested in studying the assessments of the General Court can find the full text of the judgement here.
Copyright – internationaltaxplaza.info