Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Sociedad General de Aguas de Barcelona, SA v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Case T-253/15.

Judgment of the General Court (Eighth Chamber) of 27 September 2023.
Sociedad General de Aguas de Barcelona, SA v European Commission.
State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.
Case T-253/15.

Judgment of the General Court (Eighth Chamber) of 27 September 2023.
Sociedad General de Aguas de Barcelona, SA v European Commission.
State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.
Case T-253/15.

ECLI identifier: ECLI:EU:T:2023:585