State Aid State Aid

Amazon's Luxembourg tax ruling had to comply with OECD guidelines, EU's top judges told

By Nicholas Hirst
  • 16 Mar 2023 16:25
  • 16 Mar 2023 16:25
Amazon's Luxembourg tax deal was correctly assessed in light of guidance developed by the Organization for Economic Co-operation and Development, the European Commission told the EU's top judges today.

Questions at today's hearing centered on whether the guidelines were part of Luxembourg's tax law (see here).

In 2017, EU state aid regulators

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Nicholas Hirst

Chief Correspondent


Nicholas covers EU merger review and antitrust investigations for Mlex in Brussels. He previously wrote about EU affairs for Politico Europe, European Voice and PaRR. After earning an LLM in European law from the College of Europe in Bruges, he spent a year working in the competition practice of a leading competition law firm in Brussels 2009-10. He graduated in modern European languages from Oxford University in 2006.

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