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Document 62021CA0457
Case C-457/21 P: Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland (Appeal — State aid — Article 107(1) TFEU — Tax ruling adopted by a Member State — Aid declared incompatible with the internal market — Concept of ‘advantage’ — Determination of the reference framework — ‘Normal’ taxation according to national law — Arm’s length principle — Review by the Court of Justice of interpretation and application of national law by the General Court)
Case C-457/21 P: Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland (Appeal — State aid — Article 107(1) TFEU — Tax ruling adopted by a Member State — Aid declared incompatible with the internal market — Concept of ‘advantage’ — Determination of the reference framework — ‘Normal’ taxation according to national law — Arm’s length principle — Review by the Court of Justice of interpretation and application of national law by the General Court)
Case C-457/21 P: Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland (Appeal — State aid — Article 107(1) TFEU — Tax ruling adopted by a Member State — Aid declared incompatible with the internal market — Concept of ‘advantage’ — Determination of the reference framework — ‘Normal’ taxation according to national law — Arm’s length principle — Review by the Court of Justice of interpretation and application of national law by the General Court)
OJ C, C/2024/1066, 5.2.2024, ELI: http://data.europa.eu/eli/C/2024/1066/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2024/1066 |
5.2.2024 |
Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland
(Case C-457/21 P) (1)
(Appeal - State aid - Article 107(1) TFEU - Tax ruling adopted by a Member State - Aid declared incompatible with the internal market - Concept of ‘advantage’ - Determination of the reference framework - ‘Normal’ taxation according to national law - Arm’s length principle - Review by the Court of Justice of interpretation and application of national law by the General Court)
(C/2024/1066)
Languages of the case: English and French
Parties
Appellant: European Commission (represented by: F. Tomat and P.-J. Loewenthal, acting as Agents)
Other parties to the proceedings: Grand Duchy of Luxembourg (represented initially by A. Germeaux and T. Uri, and subsequently by A. Germeaux and T. Schell, acting as Agents, and by J. Bracker, A. Steichen and D. Waelbroeck, avocats), Amazon.com Inc., Amazon EU Sàrl; (represented by D. Paemen, M. Petite and A. Tombiński, avocats), Ireland (represented by A. Joyce, acting as Agent, and by P. Baker, KC, C. Donnelly, Senior Counsel, B. Doherty, Barrister-at-law, D. Fennelly, Barrister-at-law, and P. Gallagher, Senior Counsel)
Operative part of the judgment
The Court:
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1. |
Dismisses the appeal; |
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2. |
Orders the European Commission to bear, in addition to its own costs, those incurred by the Grand Duchy of Luxembourg, Amazon.com Inc. and Amazon EU Sàrl; |
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3. |
Orders Ireland to bear its own costs. |
ELI: http://data.europa.eu/eli/C/2024/1066/oj
ISSN 1977-091X (electronic edition)