{"id":20703,"date":"2014-10-10T13:14:18","date_gmt":"2014-10-10T11:14:18","guid":{"rendered":"https:\/\/tax-austria.at\/?p=20703"},"modified":"2024-07-02T15:56:54","modified_gmt":"2024-07-02T13:56:54","slug":"commission-opens-investigation-into-luxembourgs-tax-ruling-on-amazon","status":"publish","type":"post","link":"https:\/\/tax-austria.at\/en\/commission-opens-investigation-into-luxembourgs-tax-ruling-on-amazon\/","title":{"rendered":"Commission opens investigation into Luxembourg\u00b4s tax ruling on Amazon"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>On 6 October 2014, the European Commission opened state aid investigations into a tax ruling dating from 2003 but still in force, enabling Amazon\u00b4s main European retail company, Amazon EU SARL, to pay a large portion of its income (2.1 bn in 2013) to Amazon Europe Holding Technologies SCS, a partnership not taxable in Luxembourg, for intellectual property rights to the Amazon website, allegedly not at arm\u00b4s length terms, only leaving a minimal profit (28.8 m in 2013) to tax in Luxembourg. The case is the forth prominent example of state aid investigations into countries\u00b4 tax rulings on multinational companies, following the cases on Apple (Ireland), Starbucks (Netherlands) and Fiat Finance (Luxembourg). None of these have been decided to date.<\/p>\n<\/blockquote>\n\n\n\n<p>Zitat aus:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"http:\/\/europa.eu\/rapid\/press-release_IP-14-1105_en.htm\" rel=\"nofollow noopener\" target=\"_blank\">European Commission press release<\/a>, 7 October 2014<\/li>\n<\/ul>\n\n\n\n<p>Press:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"http:\/\/www.ft.com\/intl\/cms\/s\/0\/b0330530-4d5e-11e4-8f75-00144feab7de.html?siteedition=intl\" rel=\"nofollow noopener\" target=\"_blank\">Financial Times<\/a> article (EN), 6 October 2014 (registration required)<\/li>\n\n\n\n<li><a href=\"http:\/\/www.handelsblatt.com\/unternehmen\/handel-dienstleister\/steuernachlaesse-in-luxemburg-eu-vermutet-illegale-staatshilfe-fuer-amazon\/10803538.html\" rel=\"nofollow noopener\" target=\"_blank\">Handelsblatt<\/a> article (DE), 7 October 2014<\/li>\n\n\n\n<li><a href=\"http:\/\/www.euractiv.com\/sections\/euro-finance\/eu-watchdog-targets-amazons-luxembourg-tax-deals-309000\" rel=\"nofollow noopener\" target=\"_blank\">Euractiv<\/a> article (EN), 8 October 2014<\/li>\n<\/ul>\n\n\n\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 6 October 2014, the European Commission opened state aid investigations into a tax ruling dating from 2003 but still in force, enabling Amazon\u00b4s main European retail company, Amazon EU SARL, to pay a large portion of its income (2.1 bn in 2013) to Amazon Europe Holding Technologies SCS, a partnership not taxable in Luxembourg,&hellip;&nbsp;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"categories":[1],"tags":[227],"class_list":["post-20703","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert","tag-handel"],"_links":{"self":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/20703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/comments?post=20703"}],"version-history":[{"count":1,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/20703\/revisions"}],"predecessor-version":[{"id":20704,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/20703\/revisions\/20704"}],"wp:attachment":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/media?parent=20703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/categories?post=20703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/tags?post=20703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}