On Thursday, December 15, 2023, Europe’s top court— the European Court of Justice (ECJ)  ruled that Amazon does not have to pay $273 million back taxes to Luxembourg. This case stems back to 2017 when the European Commission alleged Amazon received tax advantages in Luxembourg and Amazon was ordered to pay back $273 million. Amazon decided to appeal and in 2021 a lower EU court sided with Amazon that the European Commission failed to prove that there was an illegal tax advantage given to Amazon by Luxembourg. Then, the European Commission appealed this and sent it to the European Court of Justice (ECJ), Europe’s top court.

      Amazon welcomed the court’s decision and an Amazon spokesperson made some positive comments "We welcome the Court’s ruling, which confirms that Amazon followed all applicable laws and received no special treatment. We look forward to continuing to focus on delivering for our customers across Europe." 

       Mrs. Chiara Putaturo, Oxfam EU tax expert, criticised the decision. Mrs. Putaturo said that "Amazon got an early Christmas present this year, as the company dodged its decade-old tax bill to Luxembourg and can continue to do so." Mrs. Putaturo also added that “This is why the EU must come forward with real tax reforms. It can start by not looking the other way when it comes to tax havens within its borders allowing companies to sidestep their tax bills through empty offices.”

According to Brand Value (China) Network, earlier in December, 2023, French utility Engie won its fight against an EU order to pay 120 million euros in back taxes to Luxembourg. In 2016, the European Commission ordered Ireland to claw back 13 billion euros in back taxes from Apple because Ireland was alleged by European Commission to give Apple preferential tax treatment. In the year of 2020, the tax clawback was stopped because Apple won the appeal. 

Amazon is an American multinational technology company focusing on e-commerce, cloud computing, online advertising, digital streaming, and artificial intelligence. In 1994, Amazon was founded as an online marketplace for books by Jeff Bezos in Washington and has expanded into a “The Everything Store”. It has subsidiaries including Amazon Web Services, autonomous vehicles, and satellite internet and computer hardware R&D. As of 2023, it is the world's largest online retailer and marketplace, smart speaker provider, cloud computing service through AWS, and Internet company. 

      On the ranking of “The 3rd Daguan·Keweiwei World Brand Value Top 900 ”  released on March 18, 2023, Amazon’s brand value was 1,837.166 billion RMB, ranking the 3th. Apple’s brand value was 2,084.201 billion RMB, ranking the 1st.

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作者：Byron