Official Journal of the European Union

C 25/33

(Case T-219/10 RENV) (*)

((State aid - Provisions concerning corporate tax allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition 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 - Difference in treatment - Justification of the difference in treatment - Undertakings benefiting from the measure - Legitimate expectations))

(2019/C 25/41)

Language of the case: Spanish

Parties

Applicant: World Duty Free Group, SA, formerly Autogrill España, SA (Madrid, Spain) (represented by: J. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, lawyers)

Defendant: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)

Interveners in support of the applicant: Federal Republic of Germany (represented by: T. Henze, acting as Agent), Ireland (represented by: initially, G. Hodge and E. Creedon, and, subsequently, G. Hodge and D. Browne, acting as Agents, and by B. Doherty and A. Goodman, Barristers) and Kingdom of Spain (represented by: M. Sampol Pucurull, acting as Agent)

Re:

Application based on Article 263 TFEU and seeking annulment of Article 1(1) 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) and, in the alternative, of Article 4 of that decision.

Operative part of the judgment

The Court:

1.Dismisses the action;

2.Orders World Duty Free Group, SA to bear its own costs and to pay those incurred by the European Commission;

3.Orders the Federal Republic of Germany, Ireland and the Kingdom of Spain to bear their own respective costs.

(*) Language of the case: Spanish.

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