Case T-406/11

C-55/19 P

Court of Justice

Status: In progress

Case on which the appeal is based: 62011TJ0406

DECISION

Title: Judgment of the Court (Grand Chamber) of 6 October 2021. Prosegur Compañía de Seguridad, 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-55/19 P.
ECLI identifier: ECLI:EU:C:2021:797
Applicant: Individual
Defendant: European Commission, EU institutions and bodies
Judge-Rapporteur: Wahl
Type of procedure: Appeal - unfounded,Action for annulment
Complementary documents:: Abstract

06/10/2021

Title: Opinion of Advocate General Pitruzzella delivered on 21 January 2021. Prosegur Compañía de Seguridad, 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-55/19 P.
ECLI identifier: ECLI:EU:C:2021:57
Advocate General: Pitruzzella

21/01/2021

Title: Rettens dom (Niende Afdeling) af 15. november 2018. Prosegur Compañía de Seguridad, SA mod Europa-Kommissionen. Statsstøtte – bestemmelser vedrørende selskabsskat, der giver virksomheder, som har skattemæssigt hjemsted i Spanien, mulighed for at afskrive goodwill, der følger af erhvervelser af kapitalandele i virksomheder, som har skattemæssigt hjemsted i udlandet – afgørelse, der erklærer en støtte uforenelig med det indre marked og kræver tilbagesøgning heraf – begrebet statsstøtte – selektivitet – referencesystem – undtagelse – forskelsbehandling – begrundelsen for forskelsbehandlingen – virksomheder, der er omfattet af foranstaltningen – berettiget forventning. Sag T-406/11.
ECLI identifier: ECLI:EU:T:2018:793
Applicant: Privatperson
Defendant: Europa-Kommissionen, EU’s institutioner og organer
Judge-Rapporteur: Gervasoni
Type of procedure: Annullationssøgsmål - frifindelse
Complementary documents:: Communication published in the Official Journal

Information

15/11/2018

Title: Sag T-406/11: Sag anlagt den 29. juli 2011 — Prosegur Compañía de Seguridad mod Kommissionen

24/09/2011