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Valentina R., lawyer
Series C
(Case T-253/15) (<span class="oj-super oj-note-tag">1</span>)
(State aid - Aid scheme implemented by Spain - Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies - Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out - Decision 2011/5/EC - Decision 2011/282/EU - Scope - Withdrawal of an act - Legal certainty - Legitimate expectations)
(C/2023/970)
Language of the case: Spanish
Applicant: Sociedad General de Aguas de Barcelona, SA (Barcelona, Spain) (represented by: A. del Castillo Bonet, lawyer)
Defendant: European Commission (represented by: B. Stromsky and P. Němečková, acting as Agents, and by M. Segura Catalán, lawyer)
By its action based on Article 263 TFEU, the applicant seeks the annulment of Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain — Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions (OJ 2015 L 56, p. 38).
The Court:
1.Annuls Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain — Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions;
2.Orders the European Commission to bear the costs.
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Language of the case: Spanish.
ELI: http://data.europa.eu/eli/C/2023/970/oj
ISSN 1977-091X (electronic edition)