Fifth, at a [4-6] % mark-up on operating expenses, the Commission considered the remuneration endorsed by the contested tax ruling for the functions performed by LuxOpCo to be relatively low, in particular bearing in mind that, among others, the functions of LuxOpCo were presented as central and strategic commercial decision-making, concentrating the business risk of the entire European market.
Amazon a aussi affirmé que la Commission n'avait pas démontré la sélectivité de la mesure et renvoie aux affaires dans lesquelles des caractéristiques propres aux mesures non sélectives ont été mentionnées.