This document is an excerpt from the EUR-Lex website
Document 62015CA0020
Joined Cases C-20/15 P and C-21/15 P: Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5 % in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity)
Joined Cases C-20/15 P and C-21/15 P: Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5 % in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity)
Joined Cases C-20/15 P and C-21/15 P: Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5 % in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity)
IO C 53, 20.2.2017, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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20.2.2017 |
EN |
Official Journal of the European Union |
C 53/4 |
Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P)
(Joined Cases C-20/15 P and C-21/15 P) (1)
((Appeal - State aid - Article 107(1) TFEU - Tax system - Corporation tax - Deduction - Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5 % in undertakings resident for tax purposes outside Spain - Concept of ‘State aid’ - Condition relating to selectivity))
(2017/C 053/05)
Language of the case: Spanish
Parties
Appellant: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)
Other parties to the proceedings: World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (represented by: J.L. Buendía Sierra, E. Abad Valdenebro and R. Calvo Salinero, abogados)
Interveners in support of the defendants: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents) Ireland (represented by: G. Hodge and E. Creedon, acting as Agents, and by B. Doherty, Barrister, and A. Goodman, Barrister), Kingdom of Spain (represented by: M.A. Sampol Pucurull, acting as Agent)
Operative part of the judgment
The Court:
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1. |
Sets aside the judgments of the General Court of the European Union of 7 November 2014, Autogrill España v Commission (T-219/10, EU:T:2014:939), and of 7 November 2014, Banco Santander and Santusa v Commission (T-399/11, EU:T:2014:938); |
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2. |
Refers the cases back to the General Court of the European Union; |
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3. |
Reserves the costs; |
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4. |
Orders the Federal Republic of Germany, Ireland and the Kingdom of Spain to bear their own costs. |