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Commission Decision (EU) 2025/2405 of 28 November 2024 on tax ruling SA.38944 (2014/C) (ex 2014/NN) – Luxembourg, alleged aid to Amazon (notified under document C(2024) 8565)

CELEX
32025D2405
Document type
DEC
Sector
Legislation
Date of document
2024-11-28
In force since
2024-11-28
Status
In force

Text

Article-level text, parsed from the formex manifestation.

Article 1

The contested tax ruling issued by the tax administration of the Grand Duchy of Luxembourg on 6 November 2003 in favour of Amazon, of the Grand Duchy of Luxembourg did not constitute State aid within the meaning of Article 107(1) of the Treaty.

Article 2

This Decision is addressed to of the Grand Duchy of Luxembourg.

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