On the 7th October 2014, the Commission adopted a decision opening a State aid procedure against the Grand Duchy of Luxembourg in the Amazon case. In that decision, the Commission had expressed concerns that a tax ruling issued by the Luxembourg tax authorities, regarding the calculation of transfer pricing between different subsidiaries of the Amazon group, contained an advantage for the company. This opening decision has today been published.The publication itself is a mere formal step in the procedure. The text published contains no new elements.
Luxembourg has submitted all requested information to the Commission and is fully cooperating with the Commission in the investigation. Among others, the detailed transfer pricing reports requested by the Commission have also been provided.
Luxembourg is confident that the allegations of State aid in this case are unsubstantiated and that it will be able to convince the Commission in due time of the legitimacy of the tax ruling and that no selective advantage has been granted.
Press release by the Ministry of Finance