Opinion of Advocate General Wathelet in the cases Commission v World Duty Free Group and Commission v Banco Santander and Santusa.
Wathelet proposes that the Court:
– set aside the judgment of the General Court of the European Union of 7 November 2014 in Autogrill España v Commission (T‑291/10, EU:T:2014:939), by which it annulled Article 1(1) and Article 4 of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48);
– set aside the judgment of the General Court of the European Union of 7 November 2014 in Banco Santander and Santusa v Commission (T‑399/11, EU:T:2014:938), by which it annulled Article 1(1) and Article 4 of Commission Decision 2011/282/EU of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 135, p. 1);
– refer the cases back to the General Court of the European Union; and
– reserve the costs.
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