Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 2 thereof,. Having regard to the Agreement on the European Economic Area, and in particular Article 62 1 a thereof,. Having called on interested parties to submit their comments pursuant to the provisions cited above 1 and having regard to their comments,.
By letter of 24 June , the Commission sent a request for information to Luxembourg regarding its tax ruling practice in relation to Amazon. 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.
In addition, the Commission requested all tax rulings addressed to the Amazon group that were still in force. By email of 18 July , Luxembourg requested an extension of the deadline to respond to the Commission's letter of 24 June , which it was granted 2.
On 4 August , Luxembourg transmitted its reply to the Commission's request of 24 June , to which it annexed, inter alia, a letter dated 6 November addressed to Amazon.
In that decision, Luxembourg was requested to provide additional information on the contested tax ruling 6. By letters of 3 and 5 November , Luxembourg requested an extension of the deadline to reply to the Opening Decision.
