On Wednesday, the commission said that Luxembourg had illegally undertaxed the retailer for a decade.

Both Luxembourg’s finance ministry and Amazon said they are reviewing the ruling and could file appeals.

The Reuters news agency quoted a ministry spokesman on 5 October as saying:

“It is clear that Amazon will have to make the payment as required. The money will be kept in a separate account until the outcome of the procedure.”

The commission told Ireland to collect €13bn from Apple last year, and this week said it is taking Dublin to the EU court because the funds have not yet been transferred into an escrow account.