Overview

• The Tribunal administratif de Cergy-Pontoise ordered reimbursement of €23,874,646 tied to Amazon’s 2019 payments under the digital services tax.
• Judges concluded that Amazon Prime and “Expédié par Amazon” are optional, paid services distinct from the company’s digital interface, placing them outside the tax’s scope.
• The French state was also ordered to pay €5,000 in legal costs.
• Amazon lodged its partial restitution claim on December 30, 2021, arguing the tax administration overreached.
• The 3% levy on large internet firms’ French turnover brought in about €750 million in 2024, and Amazon says its direct contribution to public finances exceeds €900 million a year.