Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.