Judgment in Joined Cases Commission v World Duty Free Group (formerly Autogrill España SA) and Commission v Banco Santander SA and Santusa Holding SL on the tax amortisation of financial goodwill for foreign shareholding acquisitions in Spain.

The Court states that the General Court of the EU erred in law in setting aside the Commission decisions declaring a Spanish tax scheme incompatible with the internal market. The General Court did not correctly apply the condition relating to the selectivity of State aid, which required the General Court to determine whether the Commission had established that the Spanish scheme for deductions with respect to acquisitions of shareholdings in foreign companies was discriminatory. 

C‑20/15 P and C‑21/15 P


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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