The EU Court of Justice upholds an appeal by the Commission concerning the selectivity of a Spanish tax measure (World Duty Free Group)

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Selectivity Stretched* Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, Commission v World Duty Free Group (formerly Autogrill España) and Commission v Banco Santander, respectively. The Commission appealed against the judgments of the General Court in cases T‑219/10 [Autogrill Espana] and T‑399/11 [Banco Santander]. The two companies had applied for annulment of Commission decision 2011/282 on the tax amortisation of financial goodwill arising from foreign shareholding acquisitions. The measure at the heart of these cases allowed undertakings taxable in Spain to acquire a

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Phedon Nicolaides, The EU Court of Justice upholds an appeal by the Commission concerning the selectivity of a Spanish tax measure (World Duty Free Group), 21 December 2016, e-Competitions Bulletin Tax rulings, Art. N° 89944

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