The EU Commission holds that a corporate tax provision that allows Spanish companies to amortize goodwill constitutes unlawful State aid and orders its recovery

"State aid: main developments between 1 September and 31 December 2009"* In 2007, the Commission initiated a formal investigation of a corporate tax provision that allows Spanish companies to amortise goodwill (i.e. write off, over a period of time, the price paid for acquisition of a business in excess of the

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Koen Van de Casteele, The EU Commission holds that a corporate tax provision that allows Spanish companies to amortize goodwill constitutes unlawful State aid and orders its recovery, 8 décembre 2009, e-Competitions December 2009, Art. N° 37547

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