The EU General Court confirms selectivity of Spanish tax scheme for the amortisation of financial goodwill (Deutsche Telekom / Banco Santander / Sigma Alimentos Exterior / Prosegur Compañia de Seguridad / Duty Free Group / Banco Santander / Santusa)

On 15 November 2018, the General court (“GC”) issued several judgments in cases relating to a European Com-mission decision classifying a Spanish tax scheme for the amortisation of financial goodwill as incompatible state aid (Cases T-207/10, T-227/10, T-239/11, T-405/11, T-406/11, T-219/10 and T-399/11). The cases concern a rule under Spanish law allowing undertakings which are liable for corporation tax in Spain and which acquire a shareholding of at least 5% in a

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  • Van Bael & Bellis (Brussels)

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Markus Wellinger, The EU General Court confirms selectivity of Spanish tax scheme for the amortisation of financial goodwill (Deutsche Telekom / Banco Santander / Sigma Alimentos Exterior / Prosegur Compañia de Seguridad / Duty Free Group / Banco Santander / Santusa), 15 November 2018, e-Competitions Bulletin November 2018, Art. N° 88573

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