Proposed EU TP Directive and the Amazon Case – A New Lens on State Aid Investigations

Abstract

This article delves into the Court of Justice of the European Union’s decision in the Amazon State aid case in December 2023 and its implications. It examines how the Proposed EU Transfer Pricing Directive might impact future State aid investigations led by the European Commission. Using the Amazon case as a practical example, the authors compare known facts and legal arguments with possible changes on the horizon. They offer considerations for any future harmonization of transfer pricing rules at the EU level.