H&I 2021/690
World Duty Free Group and Spain v Commission. Tax amortisation of financial goodwill for foreign shareholding acquisitions. Court of Justice
CJ 06-10-2021, C-51/19 P, C-64/19 P (Uitspraak), m.nt. Raymond Luja (World Duty Free Group/Commissie)
- Instantie
Court of Justice of the European Union
- Datum
6 oktober 2021
- Zaaknummer
C-51/19 P
C-64/19 P
- Noot
Raymond Luja
- Roepnaam
World Duty Free Group/Commissie
- JCDI
JCDI:ADS512140:1
- Vakgebied(en)
Europees belastingrecht / Fiscale staatssteun
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 06‑10‑2021
Essentie
The Court of Justice has given a judgment in the case World Duty Free Group and Spain v Commission. The Court dismisses the appeals.
Samenvatting
The Court of Justice upheld the General Court’s finding that a Spanish tax provision allowing for the amortization of goodwill amounted to State aid. Amortization was only allowed in case of the acquisition of a foreign target (for at least 5%, held more than a year). When comparing the measure to the general tax rules covering amortization of (both financial and other) goodwill, a finding of selectivity was made as there was a ... Verder lezen? Log in om dit document te bekijken.