Amazon has claimed that it is not a ‘Very Large Online Platform’ under the Digital Services Act and should not be designated as such. It is taking action at the EU General Court to challenge the European Commission decision that the company meets the criteria and must comply with the new regulations. Amazon is arguing that the new law is targeting the systemic risk posed by very large companies with advertising as their primary source of revenue and not businesses that are retail based. It also points out that it is ‘not the largest retailer in any of the EU countries where we operate’, and none of these larger retailers have been designated as a VLOP.