Judgment of the General Court (Second Chamber, Extended Composition), 7 November 2014
Banco Santander, SA and Santusa Holding, SL v European Commission
State aid — Provisions concerning corporate tax allowing companies which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident abroad — Decision classifying that scheme as State aid, declaring that aid incompatible with the internal market and ordering its recovery — Concept of State aid — Selective nature — Identification of a category of undertakings favoured by the measure — Absence — Infringement of Article 107(1) TFEU
Case T‑399/11
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Judgment
ECLI:EU:T:2014:938 |
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