The Luxembourg government has decided to appeal the European Commission’s decision in the Amazon case.
Luxembourg believes that the Commission has not established the existence of a selective advantage within the meaning of article 107 TFUE. Furthermore, Luxembourg does not share the Commission’s analysis with regard to transfer pricing.
This appeal seeks to obtain legal certainty, and does not put into question Luxembourg's strong commitment to tax transparency and the fight against harmful tax practices. Luxembourg fully adheres to the OECD/G20 BEPS project, which will modernize international tax rules and create a global level playing field.
Press release by the Ministry of Finance