The EC has concluded that Amazon received illegal State Aid from Luxembourg worth about €250 million between 2006 and 2014 as a result of its agreement with the Luxembourg tax authority that allowed Amazon to significantly reduce its Luxembourg tax liability on its European sales by its Luxembourg operating company (to which all of its European sales were booked) paying a large licence fee to its Luxembourg IP holding company (which was not subject to tax in Luxembourg).  The EC decided that Amazon was given an advantage not available to other companies and that the tax ruling given by the Luxembourg tax authority had no valid economic jurisdiction.

The EU have also announced that the EC is going to refer Ireland to the ECJ for failing to recover the €13 billion that the EC decided Apple owes under a similar State Aid decision from August 2016.