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Case C-274/14: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 5 June 2014 — Banco de Santander, S.A.
ECLI:EU:UNKNOWN:62014CN0274
62014CN0274
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8.9.2014
Official Journal of the European Union
C 303/15
(Case C-274/14)
2014/C 303/19
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Banco de Santander, S.A.
Questions referred
1)Must Article 1(2) of the European Commission Decision of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 be interpreted to the effect that the legitimate expectations recognised in that paragraph and in the terms in which they are confined therein to deduction of the tax amortisation of financial goodwill under Article 12.5 TRLIS are to be considered applicable in relation to indirect foreign shareholding acquisitions made through the direct acquisition of a non-resident holding company?
2)If the answer to the first question is affirmative, is Decision C(2013) 4399 final of 17 July 2013 in State aid proceedings No SA. 35550 (2013/C) (ex 13/NN, ex 12/CP) — Tax amortisation of financial goodwill for foreign shareholding acquisitions, which decides to initiate the procedure provided for under Article 108(2) TFEU for infringement of Article 108 TFEU and of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (now Article 108 TFEU), invalid?
Language of the case: Spanish
(1) OJ 2011 L 7, p. 48.
(2) OJ 1999 L 83, p. 1.