The Luxembourg government has decided to appeal the European Commission’s decision in the Amazon case.

Luxembourg will appeal the decision of the Commission in the case against Amazon. The government has made clear its opinion that the Commission has not established the existence of a selective advantage within the meaning of article 107 TFUE. Furthermore, Luxembourg does not share the Commission’s analysis with regard to transfer pricing.

According to the government, this appeal seeks to obtain legal certainty and does not put into question Luxembourg's strong commitment to tax transparency and the fight against harmful tax practices.