In 2017, Amazon was ordered by the EU to pay €250m in back taxes after allegations that the US company had received state aid tax benefits from Luxembourg since 2006 but the General Court of the EU has overturned that decision.

The Court said on Wednesday there was not enough evidence to prove that Amazon had been awarded a special tax deal by Luxembourg in 2006.

In a statement the court said: ‘None of the findings set out by the Commission in the contested decision are sufficient to demonstrate the existence of an advantage.

‘The contested decision must be annulled in its entirety.’

The Commission’s decision related to Luxembourg’s tax treatment of two companies in the Amazon group, Amazon EU and Amazon Europe Holding Technologies which are based in the country.

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