Judgment of the General Court of 15 November 2018 — Deutsche Telekom v Commission
(Case T-207/10) 1
(State aid — Tax scheme allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its partial recovery — Provision enabling the scheme to continue to apply in part — Application for a stay of execution — Continuing interest in bringing proceedings — Legitimate expectations — Precise assurances given by the Commission — Legitimacy of the expectation — Temporal scope of the legitimate expectation)
Language of the case: German
Parties
Applicant: Deutsche Telekom AG (Bonn, Germany) (represented by: initially, A. Cordewener and J. Schönfeld, and, subsequently, J. Schönfeld, lawyers)
Defendant: European Commission (represented by: initially B. Martenczuk, T. Maxian Rusche and C. Urraca Caviedes, and, subsequently, T. Maxian Rusche and C. Urraca Caviedes, and, finally, T. Maxian Rusche, C. Urraca Caviedes and K. Blanck-Putz, acting as Agents)
Interveners in support of the defendant: Ebro Foods, SA (Madrid, Spain) (represented by: initially, J. Buendía Sierra, E. Abad Valdenebro, M. Muñoz de Juan and R. Calvo Salinero, and, subsequently, J. Buendía Sierra, E. Abad Valdenebro and R. Calvo Salinero, lawyers), Banco Santander, SA (Santander, Spain) (represented by: initially, J. Buendía Sierra, E. Abad Valdenebro, M. Muñoz de Juan and R. Calvo Salinero, and, subsequently, J. Buendía Sierra, E. Abad Valdenebro and R. Calvo Salinero, lawyers), Iberdrola, SA (Bilbao, Spain) (represented by: initially, J. Ruiz Calzado, M. Núñez Müller and J. Domínguez Pérez, and, subsequently, J. Ruiz Calzado, J. Domínguez Pérez and S. Völcker, lawyers) and Telefónica, SA (Madrid) (represented by: initially, J. Ruiz Calzado, M. Núñez Müller and J. Domínguez Pérez, and, subsequently, J. Ruiz Calzado, J. Domínguez Pérez and S. Völcker, lawyers)
Re:
Application based on Article 263 TFEU and seeking annulment of Article 1(2) and (3) of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).
Operative part of the judgment
The Court:
Dismisses the action;
Orders Deutsche Telekom AG to pay the costs.
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1 OJ C 195, 17.7.2010.