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Document 62019CJ0050
Case C-50/19 P
C-50/19 P
Court of Justice
Status: In progress
Case on which the appeal is based: 62011TJ0239
C-50/19 P
Court of Justice
Status: In progress
Case on which the appeal is based: 62011TJ0239
/
PROCEEDINGS
- Title
- Opinion of Advocate General Pitruzzella delivered on 21 January 2021. Sigma Alimentos Exterior, SL 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-50/19 P.
- ECLI identifier
- ECLI:EU:C:2021:49
- Advocate General
- Pitruzzella
21/01/2021
DECISION
- Title
- Judgment of the Court (Grand Chamber) of 6 October 2021. Sigma Alimentos Exterior, SL 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-50/19 P.
- ECLI identifier
- ECLI:EU:C:2021:792
- Applicant
- Individual
- Defendant
- European Commission, EU institutions and bodies
- Judge-Rapporteur
- Wahl
- Type of procedure
- Action for annulment,Appeal - unfounded
- Complementary documents:
06/10/2021