ECJ Judgment – Appeal – State aid – Article 107 (1) TFEU – Taxation – Company tax – Deduction – Amortization of goodwill arising from at least 5% equity participation by undertakings domiciled in Spain Undertakings domiciled outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity
C-20/15, [2016] EUECJ C-20/15
Bailii
European
Corporation Tax
Updated: 27 January 2022; Ref: scu.572573