Luxembourg is appealing a European Union decision that it has to claw back some 250 million euros ($300 million) in back taxes from Amazon.
The EU decision in October was another attempt to tighten the screws on multinationals it says are avoiding taxes through sweetheart deals with individual EU states.
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The Luxembourg government announced Friday that its appeal "seeks to obtain legal certainty, and does not put into question Luxembourg's strong commitment to tax transparency and the fight against harmful tax practices."
The EU has taken aim at such past deals, which member states had used to lure foreign companies in search of a place to establish their EU headquarters. The practice led to EU states competing with each other and multinationals playing them off against one another.