On 14 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its judgment in the Amazon State aid case, concluding that the EU Commission’s review of the tax rulings granted by Luxembourg to the Amazon group was in breach of EU law.
This article provides a clear and concise overview of (i) the fact pattern of the Amazon case, (ii) how the concept of State aid applies in the field of taxation and (iii) the decision of the CJEU.