ALERTS: STATE AID - EUROPEAN UNION - SPAIN - JURISDICTION - PRELIMINARY RULING - TAXES

Jurisdiction: Advocate General Hogan asks the Court of Justice of the European Union to declare itself incompetent to give a preliminary ruling on on the Spanish tax depreciation of financial goodwill in the case of foreign shareholdings (Banco de Santander)

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CJEU, concl. of the AG Hogan, Oct. 1st, 2019, Case C-274/14, ECLI:EU:C:2019:802

Le 1er octobre 2019, l’avocat général Gerard Hogan a présenté ses conclusions dans l’affaire C-274/14 (Banco de Santander SA) qui fait suite à la demande de décision préjudicielle formée par le Tribunal administratif économique central espagnol. Le renvoi préjudiciel en question concerne principalement l’interprétation d’une décision de la

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Alain Ronzano, Jurisdiction: Advocate General Hogan asks the Court of Justice of the European Union to declare itself incompetent to give a preliminary ruling on on the Spanish tax depreciation of financial goodwill in the case of foreign shareholdings (Banco de Santander), 1 October 2019, Concurrences N° 1-2020, Art. N° 91890, www.concurrences.com

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