In a judgment handed down on Thursday 14 December (C-457/21 P), the Court of Justice of the European Union (CJEU) ruled that the European Commission had not established that the ‘tax ruling’ granted in 2003 by Luxembourg to the multinational company Amazon was incompatible with the European Union’s internal market.
The CJEU had been asked to rule on the Commission’s appeal against the EU General Court’s judgment of May 2021 (Cases T-318/18 and T-816/17) annulling its October 2017...