The Amazon case: towards transfer pricing harmonisation?

Pierre-Regis Dukmedjian and Alejandro Dominguez’s article on the European Commission’s State Aid decision in the Amazon case published in the 06 April 2018 edition of Tax Journal.

This article was first published in the 06 April 2018 edition of Tax Journal who have agreed to Simmons & Simmons making it available on elexica.

The European Commission has adopted a decision in the Amazon case, ordering the recovery of illegal State Aid allegedly granted to Amazon. In particular, it concludes that Luxembourg provided an economic advantage to Amazon by allowing the application of a transfer pricing methodology not in line with the "arm’s length principle". Luxembourg has already put forward its defence against this decision, mainly based on purported illegitimate "covert fiscal harmonisation", wrong selectivity frame of reference and violation of the legal certainty principle. The matter now seems certain to go to the CJEU.

Pierre-Regis Dukmedjian and Alejandro Dominguez’s article analysing and assessing the Commission’s decision was published in the 06 April 2018 issue of Tax Journal. The article can be read here.

This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.