Amazon and the Future of State Aid Law in Direct Tax Matters

Abstract

This article analyses the recent decision of the CJEU in the Case C 457/21 P Commission v Amazon.com and Others. It delves into the Court’s rationale for rejecting the Commission’s use of an autonomous EU Arm’s Length Standard and for setting definitive limits on referencing the OECD Transfer Pricing Guidelines to identify a selective advantage under EU state aid law. The article concludes by highlighting the broader importance of the CJEU's decision, emphasising its contribution to maintaining legal clarity and a consistent application of State Aid Law in future direct tax matters.

Keywords: Amazon; state aid; transfer pricing; OECD TP guidelines

JEL Classification: K34