Judgment of the General Court (Ninth Chamber) of 15 November 2018
Sigma Alimentos Exterior, SL v European Commission
State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment
Case T-239/11
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published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)
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Judgment
ECLI:EU:T:2018:781 |
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