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On 14 December 2023, the Court of the Justice of the European Union (“CJEU”) rendered its judgment in the case C-475/21 P regarding the appeal brought by Amazon group companies and Luxembourg against the judgment of the General Court of the European Union (“GC”) of 12 May 2021 (T-816/17 and T-318/18). In essence, the CJEU upheld the GC judgment despite errors in the GC’s reasoning. This was because the European Commission’s (EC) decision had to be annulled in any event because of the incorrect determination of the reference system, rather than for the reasons given by the GC.

Read more in our EU Direct Tax Group alert.