CASE HUB NOTE—appeal lodged before the Court of Justice in Case C- 457/21 ARCHIVED—this archived case hub reflects the position at the date of the judgment of 12 May 2021; it is no longer maintained. See further, timeline. Case facts Outline Joined Cases T- 816/17 Luxemburg v Commission and T- 318/18 Amazon EU and Amazon.com v Commission—actions for annulment before the General Court of the European Commission’s decision of 4 October 2017 finding that Luxembourg had granted illegal State aid to Amazon in the form of selective tax treatment (SA.38944) Latest development On 12 May 2021, the General Court issued its judgment in which it upheld the appeal and therefore annulled the Commission’s decision. The General Court held (amongst other things) that the Commission did not prove to the necessary legal standard that there was an undue reduction of the tax burden of a European subsidiary of the Amazon group. Parties Applicants:• Luxembourg• Amazon EU Sàrl (Luxembourg) and Amazon.com, Inc. (together, Amazon)Defendant:•

Unincorporated associations may be: • charitable associations, or • ‘member-interest’ associations Both: • will generally be not-for-profit associations • present the same difficulties for members and third parties alike when dealing with them No separate legal personality An unincorporated association has no separate legal personality. This means: • it cannot hold land or other assets in its own name • it cannot enter into contracts in its own name (eg to buy and sell land or goods or to engage employees) • it cannot be held vicariously liable for the acts of its members or representatives • charges or other security cannot be registered against it • neither it, nor any record of its assets or liabilities, will appear in any searchable public register • it will not usually be subject to any form of statutory regulation or other legal control (although a charitable unincorporated association is an exception, as are those associations which engage in activities which fall under the Literary and Scientific Institutions Act 1854) Members Duties and liabilities The

A body corporate established by the Local Government Act 1985 (LGA 1985), pt IV to act as a fire and rescue authority or an integrated transport authority in a metropolitan county area.

A committee consisting of members of two or more authorities established for the joint discharge of any functions of those authorities in accordance with the Local Government Act 1972, s 101.

The joint committee of the three European Supervisory Authorities (the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets Authority—ESAs) has published its Work Programme for 2025, placing particular emphasis on ongoing collaboration to tackle cross-sectoral risks, promoting sustainability in the EU financial system and strengthening financial entities’ digital resilience.

The Joint Committee on Human Rights, a cross-party body comprising members from both Houses of Parliament, has elected Lord Alton of Liverpool as its new Chair. Lord Alton, a Crossbench peer, expressed his commitment to scrutinising government work and conducting thematic inquiries into human rights issues. The committee's full membership has been revealed, featuring representatives from Labour, Conservative, Liberal Democrat and Crossbench affiliations. This development signals the committee's readiness to continue its vital role in ensuring human rights considerations are prominent in legislative and policy processes within the UK Parliament.

The Joint Committee on Human Rights (JCHR) has published its third Report of Session 2023–2024, titled ‘Human rights and the proposal for a “Hillsborough Law”’. The report provides recommendations to the government which, if accepted, are designed to alter the way in which official inquiries into major incidents are approached and conducted. Particularly, the JCHR has stated that it hopes that the adoption of the recommendations will help the State to comply with its obligation under Articles 2 and 3 of the European Convention on Human Rights (ECHR) to conduct effective investigations into incidents where life-threatening injuries have been sustained or lives have been lost in suspicious circumstances. The recommendations include: a statutory duty of candour, a statutory guarantee of proportionate funding for legal representatives for bereaved families and an independent public advocate for victims of major incidents. The government has two months to respond to the recommendations.

The Joint Committee on the National Security Strategy has published a report calling for clarity on the implementation of government’s National Security Strategy published in June 2025. In the report the Committee calls for: (1) credible funding arrangements to enhance national resilience; (2) robust plans to build sovereign capabilities; (3) stronger civil resilience measures, including better use of reservists and (4) stronger engagement with industry on developing the domestic defence industrial base. The report also notes the UK’s reliance on the US for defence and intelligence and recommends maintaining cooperation while working with European allies to prepare for greater European leadership within the North Atlantic Treaty Organisation.

The Joint Committee on Statutory Instruments (JCSI) has reported four statutory instruments: one for failure to comply with proper legislative practice and requiring elucidation, two for requiring elucidation and one for failure to comply with proper legislative practice.

The Joint Committee on Statutory Instruments (JCSI) has reported three statutory instruments: two for defective drafting and one for failure to comply with proper legislative practice.

The Joint Committee on Statutory Instruments (JCSI) has published its 41st report of Session 2024–26. One instrument was drawn to the special attention of the House: the Unmanned Aircraft (Amendment) Regulations 2025, SI 2025/1106, which was reported for failure to comply with proper legislative practice.

Commercial analysis: On 24 July 2025, the Joint Committee on Human Rights (the ‘Joint Committee’) published its Report on Forced Labour in UK Supply Chains (the ‘Report’). The publication of the Report follows the inquiry launched by the Joint Committee on 21 January 2025 exploring the UK’s legal and voluntary frameworks that address forced labour in international supply chains. Written by Natalie Goodman, associate, and Moira Thompson Oliver, head of business and human rights, both at Slaughter and May.