Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Sigma Alimentos Exterior, SL v European Commission.#State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment.#Case T-239/11.

Judgment of the General Court (Ninth Chamber) of 15 November 2018.
Sigma Alimentos Exterior, SL v European Commission.
State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment.
Case T-239/11.

Judgment of the General Court (Ninth Chamber) of 15 November 2018.
Sigma Alimentos Exterior, SL v European Commission.
State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment.
Case T-239/11.

ECLI identifier: ECLI:EU:T:2018:781