and a letter dated 31 October 2003 prepared by ( *1) on behalf of, Inc. (‘the contested tax ruling’) from the Administration des contributions directes (‘the Luxembourg tax administration’), a letter dated 23 October 2003 from, Inc. On 4 August 2014, Luxembourg transmitted its reply to the Commission's request of 24 June 2014, to which it annexed, inter alia, a letter dated 6 November 2003 addressed to, Inc. By email of 18 July 2014, Luxembourg requested an extension of the deadline to respond to the Commission's letter of 24 June 2014, which it was granted ( 2). In addition, the Commission requested all tax rulings addressed to the Amazon group that were still in force. In that letter, the Commission requested Luxembourg to confirm that Amazon is liable to taxation in Luxembourg and to specify the extent of the activities of the Amazon group benefiting from a tax reduction under the taxation regime for intellectual property. Having called on interested parties to submit their comments pursuant to the provisions cited above ( 1) and having regard to their comments,īy letter of 24 June 2014, the Commission sent a request for information to Luxembourg regarding its tax ruling practice in relation to Amazon. Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof, On State aid SA.38944 (2014/C) (ex 2014/NN) implemented by Luxembourg to Amazon Regulation No 55 of the Economic Commission for Europe of the United Nations (UNECE) - Uniform provisions concerning the approval of mechanical coupling components of combinations of vehicles Guideline (EU) 2018/861 of the European Central Bank of 24 April 2018 amending Guideline ECB/2013/23 on government finance statistics (ECB/2018/13)ĪCTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS 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) ( 1)Ĭommission Decision (EU) 2018/860 of 7 February 2018 on the Aid Scheme SA.45852 - 2017/C (ex 2017/N) which Germany is planning to implement for Capacity Reserve (notified under document C(2018) 612) ( 1)
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