This document is an excerpt from the EUR-Lex website
Document 62019CA0052
Case C-52/19 P: 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: 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: 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)
OJ C 481, 29.11.2021, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
29.11.2021 |
EN |
Official Journal of the European Union |
C 481/4 |
Judgment of the Court (Grand Chamber) of 6 October 2021 — Banco Santander SA v European Commission
(Case C-52/19 P) (1)
(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)
(2021/C 481/05)
Language of the case: Spanish
Parties
Appellant: Banco Santander SA (represented by: J.L. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, abogados)
Other party to the proceedings: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, Agents)
Operative part of the judgment
The Court:
|
1. |
Dismisses the appeal; |
|
2. |
Orders Banco Santander SA to pay the costs. |