International Taxation-Final Presentation 2021-D：Why Amazon win the tax case in European Court?

Topic: Why Amazon win the tax case in European Court?

Responsible Group （D）Richard +Hihoko+Simon-06/21

please tell us your answers and reasons for the following issues:

1. describe Amazon’s tax structure in Europe
2. What was the argument by EU commission for the Amazon’s State Aid?
3. What was the tax litigation status now?
4. Please describe the basic reasoning of the EU court which ruled in favor of Amazon. Especially, the functions performed by Amazon’s European/Lux subsidiaries.

Following are some info links(You’re not limited to these links):

https://curia.europa.eu/jcms/upload/docs/application/pdf/2021-05/cp210079en.pdf

https://www.reuters.com/technology/eu-court-scraps-amazons-303-mln-eu-tax-order-2021-05-12/

https://curia.europa.eu/juris/document/document.jsf?text=&docid=241188&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=10405282

https://www.eubusiness.com/topics/competition/amazon-lux-aid/

https://ec.europa.eu/competition/elojade/isef/case_details.cfm?proc_code=3_SA_38944