22 December 2016 CJEU refers back to General Court EU State aid case regarding Spanish regime on tax amortization of financial goodwill for foreign share-holding acquisitions The Court of Justice of the European Union (CJEU) delivered its judgment on December 21, on joined cases C-20/15P and C-21/15P that address the qualification as State aid of the Spanish regime on the tax amortization of financial goodwill for foreign share-holding acquisitions. Under this latest judgment, the CJEU sets aside the two judgments of the General Court that annulled the two Commission decisions on this case, and refers the cases back to the General Court. Document ID: 2016-2201 |
