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Case T-826/14: Judgment of the General Court of 27 September 2023 — Spain v Commission (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)
ECLI:EU:UNKNOWN:62014TA0826
62014TA0826
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Official Journal of the European Union
Series C
C/2023/968
(Case T-826/14) (<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/2023/968)
Language of the case: Spanish
Parties
Applicant: Kingdom of Spain (represented by: I. Herranz Elizalde and A. Gavela Llopis, acting as Agents)
Defendant: European Commission (represented by: P. Němečková, B. Stromsky and C. Urraca Caviedes, acting as Agents, and by M. J. Segura Catalán, lawyer)
Re:
By its action under Article 263 TFEU, the Kingdom of Spain seeks annulment of Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (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).
Operative part of the judgment
The Court:
1.Annuls Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (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 pay the costs, including those of the application for interim measures.
Language of the case: Spanish.
ELI: http://data.europa.eu/eli/C/2023/968/oj
ISSN 1977-091X (electronic edition)
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