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On 12 May 2021, the General Court of the European Union (“GC”) rendered its judgments (T-816/17 and T-318/18) regarding the action brought by Amazon group companies and Luxembourg against the final State aid decision of the European Commission (EC) 4 October 2017 (SA.38944).

The GC provided in this decision important clarifications regarding the scope of the EC’s
burden of proof in establishing the existence of an advantage where the level of taxable income of an integrated company belonging to a group is determined by the choice of the transfer pricing method. It remains to be seen whether the judgment will be appealed. Read more in our PwC EU Direct Tax Group newsalert below.