{
  "url": "https://openlegislation.uk/eu-decision-2018-859/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2018-859/article-1.json",
  "legislation": "eudn/2018/859",
  "legislation_title": "Commission Decision (EU) 2018/859 of 4 October 2017 on State aid SA.38944 (2014/C) (ex 2014/NN) implemented by Luxembourg to Amazon (notified under document C(2017) 6740) (Only the French text is authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-859",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The tax ruling of 6 November 2003, by virtue of which Luxembourg endorsed a transfer pricing arrangement proposed by Amazon.com, Inc. that allowed Amazon EU S.á.r.l. to assess its corporate income tax liability in Luxembourg from 2006 to 2014 and the subsequent acceptance of the yearly corporate income tax declaration based thereon constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by Luxembourg in breach of Article 108(3) of the Treaty on the Functioning of the European Union.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2018/859/article/1",
    "retrieved_at": "2026-11-01T15:13:05.550951+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}