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Case T-239/11: Judgment of the General Court of 15 November 2018 — Sigma Alimentos Exterior v Commission (State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment)
ECLI:EU:UNKNOWN:62011TA0239
62011TA0239
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21.1.2019
Official Journal of the European Union
C 25/34
(Case T-239/11) (*)
((State aid - Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad - Decision declaring the aid to be incompatible with the internal market and ordering its recovery - Concept of State aid - Selectivity - Reference system - Derogation - Differential treatment - Justification of differential treatment))
(2019/C 25/43)
Language of the case: Spanish
Parties
Applicant: Sigma Alimentos Exterior, SL (Madrid, Spain) (represented initially by A. Morillo Méndez and M. Ferre Navarrete, and subsequently by A. Morillo Méndez, J. Igual Gorgonio and C. Cañizares Pacheco, lawyers.)
Defendant: European Commission (represented initially by R. Lyal, C. Urraca Caviedes and P. Němečková and subsequently by Lyal and C. Urraca Caviedes, acting as Agents)
Re:
Application pursuant to Article 263 TFEU seeking the annulment of 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 No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 135, p. 1).
Operative part of the judgment
The Court:
1.Dismisses the action.
2.Orders Sigma Alimentos Exterior, SL to bear its own costs and to pay those incurred by the European Commission.
(*) Language of the case: Spanish.
* * *
(1) OJ C 204, 9.7.2011.