Judgment of the General Court (Ninth Chamber) of 15 November 2018 –
Sigma Alimentos Exterior v Commission

(Case T‑239/11)

(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)

1.      Judicial proceedings — Examination of the substance before examination of admissibility — Lawfulness

(see paras 26, 27)

2.      State aid — Definition — 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 subject-matter 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 47, 48, 82-93)

3.      State aid — Definition — 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. 69)

4.      State aid — Definition — 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 113-117)

5.      State aid — Definition — 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 128-134)

6.      State aid — Definition — 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

(Art. 107(1) TFEU; Council Regulation No 659/1999)

(see paras 135-145, 157, 165, 166)

Re:

Application pursuant to Article 263 TFEU seeking the 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:

1. Dismisses the action;

2. Orders Sigma Alimentos Exterior, SL to bear its own costs and to pay those incurred by the European Commission.