Judgment of the Court (Grand Chamber) of 21 December 2016

European Commission v World Duty Free Group SA and Others

Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5% in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity

Case C-20/15 P

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

• (Appeal Case before the General Court T-219/10)