Judgment of the Court (Grand Chamber) of 6 October 2021

Banco Santander, SA v European Commission

Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment

Case C-52/19 P



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
05/11/2021 Banco Santander v Commission
Judgment
ECLI:EU:C:2021:794
06/10/2021 Banco Santander v Commission
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:C:2021:794
06/10/2021 Banco Santander v Commission
Opinion
ECLI:EU:C:2021:53
21/01/2021 Banco Santander v Commission
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
08/03/2019 Banco Santander v Commission
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
3 Legal proceedings
  3.10 Appeals
    3.10.03 Grounds of appeal
      3.10.03.02 Issues relating to the admissibility of the pleas
        3.10.03.02.04 New pleas in law
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
3 Legal proceedings
  3.02 Actions for annulment
    3.02.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
3 Legal proceedings
  3.10 Appeals
    3.10.02 Jurisdiction over the appeal
      3.10.02.01 Exclusion of questions of fact
        3.10.02.01.02 Legal characterisation of the facts
3 Legal proceedings
  3.10 Appeals
    3.10.03 Grounds of appeal
      3.10.03.03 Ineffective pleas in law
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 25/01/2019

Date of the Opinion

  • 21/01/2021

Date of the hearing

Information not available

Date of delivery

06/10/2021


References

Publication in the Official Journal

Information not available

Name of the parties

Banco Santander v Commission

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Actions for annulment
  • Appeals : dismissal on substantive grounds

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Wahl

Advocate General

Pitruzzella

Language(s) of the Case

  • Spanish

Language(s) of the Opinion

  • Italian