The EC concludes that Luxembourg provided illegal tax benefits to Amazon of €250 million and refers Ireland to the European Court for failure to recover illegal tax benefits from Apple of €13 billion -

On 4 October 2017, the European Commission (EC) announced two tax state aid related decisions:

a 2003 Luxembourg Tax Ruling granted to Amazon amounted to unlawful tax state aid since it allowed Amazon to under pay around €250 million of Luxembourg tax; and -

legal proceedings would be instituted against Ireland for its non-compliance with the order of 30 August 2016 to recover over €13 billion of tax from Apple.