Luxembourg comments on the Commission’s decision in the Amazon case

Communiqué – Publié le

Luxembourg has taken note of the decision by the European Commission in the Amazon case. Luxembourg will use appropriate due diligence to analyse the decision and reserves all its rights.

The decision of the Commission refers to a period going back to 2006. Over time, both the international and the Luxembourg legal frameworks have substantially evolved. As Amazon has been taxed in accordance with the tax rules applicable at the relevant time, Luxembourg considers that the company has not been granted incompatible State aid, as foreseen by article 107(1) of the Treaty on the Functioning of the European Union.

Luxembourg has been fully cooperating with the Commission in its investigation and is strongly committed to tax transparency and the fight against harmful tax avoidance. Luxembourg fully adheres to the OECD/G20 BEPS project, which modernises international tax rules and creates a global level playing field.

Communiqué par le ministère des Finances