Judgment of the General Court (Ninth Chamber) of 15 November 2018 –
Prosegur Compañía de Seguridad v Commission
(Case T‑406/11)
(State aid — Provisions concerning corporate tax 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 recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations)
1. State aid — Concept — Selective nature of the measure — Measure conferring a tax advantage — Reference framework for determining the existence of an advantage — Material scope — Criteria — Existence of a link between the purpose of the measure in question and that of the reference framework — Comparability of the situations covered by the measure in question and those covered by the reference framework
(Art. 107(1) TFEU)
(see paras 50, 51, 85-96)
2. State aid — Concept — Selective nature of the measure — Measure conferring a tax advantage — Measure of a general nature applicable without discrimination to all economic operators — Measure not applicable to operations comparable to those governing its granting — Measure that can be qualified as selective
(Art. 107(1) TFEU)
(see para. 72)
3. State aid — Concept — Selective nature of the measure — Measure conferring a tax advantage — Reference framework for determining the existence of an advantage — Material scope — Measure constituting its own reference framework — Conditions — Clearly delineated tax regime with specific objectives — None — Systematic and general nature of the measure
(Art. 107(1) TFEU)
(see paras 117-121)
4. State aid — Concept — Selective nature of the measure — Derogation from the general tax system — Differentiation between undertakings in a comparable factual and legal situation — Criteria for assessment — Comparison with the objective pursued by the common tax system as a whole
(Art. 107(1) TFEU)
(see paras 133-139)
5. State aid — Concept — Selective nature of the measure — Derogation from the general tax system — Justification derived from the nature and general scheme of the system — Criteria for assessment — Measure aimed at achieving an objective within the mechanisms inherent in the general tax system — Whether appropriate — Extent of the burden of proof
(Art. 107(1) TFEU; Council Regulation No 659/1999)
(see paras 156-166, 180, 188, 189, 196, 202)
6. Action for annulment — Subject-matter — Partial annulment — Condition — Severability of the contested provisions — Objective criterion — Requirement not met — Inadmissibility
(Art. 263 TFEU)
(see para. 212)
7. State aid — Concept — Assessment in the light of Article 107(1), TFUE — Taking into account previous practice — Not included
(Art. 107(1) TFEU)
(see paras 215, 242)
8. State aid — Examination by the Commission — Determination of the aid beneficiary — Actual enjoyment — Assessment
(Art. 107(1) TFEU)
(see paras 231-240)
9. State aid — Concept — Assessment having regard to the objective situation, independently of the conduct of the institutions — Taking that conduct into consideration when assessing the obligation to recover incompatible aid — Protection of legitimate expectations
(Art. 107(1) TFEU; Council Regulation No 659/1999, Art. 14)
(see paras 253-267)
10. State aid — Recovery of unlawful aid — Aid granted in infringement of the rules of procedure laid down in Article 108 TFEU — Legitimate expectations entertained by the recipients — None save in exceptional circumstances — Legitimate expectations arising from specific, unconditional and consistent assurances provided by the Commission — Publication of the decision to open the formal investigation procedure terminating these legitimate expectations
(Arts 107(1) TFEU and 108(3) TFEU)
(see paras 269-292)
Re:
| Application based on Article 263 TFEU and seeking annulment of Article 1(1) and Article 4 of Commission Decision 2011/282/EU of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 135, p. 1). |
Operative part
The Court:
2. | | Orders Prosegur Compañía de Seguridad, SA to bear its own costs and to pay those incurred by the European Commission. |