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What should accountants take away from Amazon's $270 million tax win?

What should accountants take away from Amazon's $270 million tax win?
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EU's top court rules in favour of Amazon in €250m tax dispute – EURACTIV.com

EU's top court rules in favour of Amazon in €250m tax dispute – EURACTIV.com
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Report: Amazon Plans to Censor More Sites from Cloud Hosting

Report: Amazon Plans to Censor More Sites from Cloud Hosting
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Report: Amazon Plans to Censor More Sites from Cloud Hosting

Report: Amazon Plans to Censor More Sites from Cloud Hosting
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Amazon wins court fight over $300 mln tax ruling - ARAB TIMES

Amazon wins court fight over $300 mln tax ruling - ARAB TIMES
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Суд ЕС заявил, что компания Amazon не будет выплачивать налоговый счет в размере 300 миллионов долларов

Суд ЕС заявил, что компания Amazon не будет выплачивать налоговый счет в размере 300 миллионов долларов
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Amazon wins EU court fight over $300 million tax bill – TodayHeadline


In the latest setback to European Union efforts to tackle corporate tax avoidance, a court on Wednesday annulled a ruling by the European Commission that a tax deal between Amazon and Luxembourg’s government amounted to illegal state support.
The EU’s executive branch ordered the US online retailer in 2017 to pay around 250 million euros ($300 million) in back taxes to Luxembourg. But judges at the EU’s General Court said the European Commission didn’t prove “to the requisite legal standard that there was an undue reduction of the tax burden of a European subsidiary of the Amazon group.”
Amazon said it welcomed the court’s decision, which is “in line with our long-standing position that we followed all applicable laws and that Amazon received no special treatment,” the company said in a statement. “We’re pleased that the Court has made this clear, and we can continue to focus on delivering for our customers across Europe.”

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Amazon wins bid to overturn EU state aid ruling


Amazon wins its appeal at the European General Court
The European Commission did not prove that Amazon had secured an “undue reduction” in its tax base, according to a May 12 ruling by the General Court. As a result, the court found that there was “no selective advantage” in favour of Amazon’s Luxembourg-based subsidiary.
The court, which is a constituent court of the European Court of Justice (CJEU), said the Commission’s 2017 findings on the case were “incorrect in several respects”. This is a serious blow to the Commission’s efforts to curtail what it sees as abusive tax structures perpetrated by multinational enterprises (MNEs) such as Apple.

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Amazon wins court battle against European Commission order to pay $300 M to Luxembourg - JURIST - News


May 13, 2021 11:59:39 am
The EU’s General Court on Wednesday annulled a European Commission decision from 2017, in which the Commission had found that a tax deal between the Luxembourg government and multinational tech company Amazon amounted to “illegal state aid.”
In 2017, Amazon was ordered by the European Commission, the EU’s politically independent executive arm, to pay approximately €250 million (USD $303 million) in back taxes to Luxembourg. The original decision was made in order to tackle corporate tax avoidance related to Luxembourg’s tax treatment of two companies in the Amazon group: Amazon EU and Amazon Europe Holding Technologies. It was argued by Margrethe Vestager, the EU official in charge of antitrust issues, that Amazon had unfairly profited from special low tax conditions since 2003 in Luxembourg, which is where its European headquarters are based. As a result of this, three-quarters of Amazon’s profits in the EU were not taxed.

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EU court: Amazon tax deal with Luxembourg was legal - New Delhi Times - India's Only International Newspaper


May 12, 2021
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In the latest setback to European Union efforts to tackle corporate tax avoidance, a court on Wednesday annulled a ruling by the European Commission that a tax deal between the Luxembourg government and Amazon amounted to illegal state support.
The European Commission ordered the U.S. online retailer in 2017 to pay around 250 million euros ($300 million) in back taxes to Luxembourg. But judges at the EU’s General Court said the European Commission didn’t prove “to the requisite legal standard that there was an undue reduction of the tax burden of a European subsidiary of the Amazon group.”

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