Judgment of the Court (Grand Chamber) of 6 October 2021
Prosegur Compañía de Seguridad, SA v European Commission
Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment
Case C-55/19 P
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2021:57 |
|
|
|
Judgment
ECLI:EU:C:2021:797 |
|
|
|