The European Commission has announced the closure of three in-depth state aid investigations into tax rulings issued by Luxembourg and the Netherlands to Fiat, Amazon and Starbucks.
These investigations, opened after initial decisions deemed illegal by EU courts, confirmed that these tax rulings did not constitute selective advantages contrary to EU rules.
In 2015 and 2017, the Commission had ruled that these rulings had granted unjustified tax advantages to these companies, but the decisions were overturned by the EU courts due to erroneous parameters in the investigation.
In 2023, the Court of Justice confirmed this annulment, resulting in the closure of the investigations.
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Amazon.com, Inc. is one of the world leaders in on-line distribution of products to the general public. The group also operates a marketplace activity, allowing individuals and distribution companies to conduct their purchase and selling transactions for goods and services. The activity is organized around three families of products and services:
- electronic and computer products: toys, cameras, computers, laptops and peripherals, TVs, stereo systems, readers, wireless communication products, etc. Amazon.com also offers kitchen and garden equipment, clothing, beauty products, etc.;
- cultural products: books, musical products, video games and DVDs;
- other: primarily Internet interface and application development services.
Net sales break down by source of income between sales of services (55.5%) and sales of products (44.5%).
Net sales are distributed geographically as follows: the United States (68.8%), Germany (6.5%), the United Kingdom (5.9%), Japan (4.5%), and other (14.3%).
AMAZON.COM, INC. 
