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The company claimed its active European user base figures arent substantial enough for it to be considered a VLOP.
It has long been expected that Silicon Valley groups would also challenge the rules.
Amazon has opened the suitat the Luxembourg-based General Court, Europes second highest.
The Commission said it is ready to defend its position.
Story bySion Geschwindt
Sion is a freelance science and technology reporter, specialising in climate and energy.
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