1. 

Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Scope of the decision of the Commission – National administrative practice limiting the tax amortisation scheme to cases of direct acquisitions of shareholdings – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – New administrative practice adopted by the national authorities – Irrelevant

(Art. 107(1) TFEU)

(see paragraphs 47-74)

2. 

Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – Decision finding the existence of a legitimate expectation entertained by the beneficiaries in relation to certain direct and indirect acquisitions of shareholdings – Adoption of a new decision concerning only indirect acquisitions of shareholdings – New decision stating that no legitimate expectation exists – Whether permissible in the event of transmission of inaccurate and decisive information by the national authorities – Requirement not met

(Art. 107(1) TFEU; Council Regulation No 659/1999, Arts 9 and 13(3))

(see paragraphs 76-82)

3. 

Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – Decision finding the existence of a legitimate expectation entertained by the beneficiaries in relation to certain direct and indirect acquisitions of shareholdings – Adoption of a new decision concerning only indirect acquisitions of shareholdings – New decision stating that no legitimate expectation exists – Breach of the principle of legal certainty – Breach of the principle of the protection of legitimate expectations

(Art. 107(1) TFEU)

(see paragraphs 83-89)

4. 

Aid granted by a Member State – Recovery of unlawful aid – Aid granted in breach of the procedural rules of Article 108 TFEU – Legitimate expectations entertained by the recipients – None save in exceptional circumstances – Legitimate expectations arising from specific, unconditional and consistent assurances provided by the Commission – National administrative practice implementing the aid scheme contrary to the Commission’s declarations –Beneficiaries’ awareness of that practice – Irrelevant

(Arts 107(1) and 108(3) TFEU)

(see paragraphs 95-119)

1. 

Joins Cases T‑252/15 and T‑257/15 for the purposes of the judgment;

2. 

Annuls Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain – Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions;

3. 

Orders the European Commission to pay the costs, including those relating to the proceedings for interim relief in Case T‑252/15 R.