ECJ Judgment – State aid – Provisions relating to corporation tax for companies tax resident in Spain to amortize the goodwill resulting from equity investments in companies tax resident abroad – Decision calling this help to plan State declaring the aid incompatible with the common market and ordering its recovery – Concept of State aid – Selective nature – None – – Disregard of Article 107, paragraph 1 Identification of a favored companies by measuring category TFEU
T-399/11, [2014] EUECJ T-399/11, ECLI: EU: T: 2014: 938
Bailii
European, Corporation Tax
Updated: 23 December 2021; Ref: scu.538464
