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SA.35550 'Spanish Goodwill III' - tax amortisation of financial goodwill for foreign shareholding acquisitions

Member State: Spain
Primary Objective: Promotion of export and internationalisation
Legal basis primary: Art. 107(3)(c) TFEU Certain econ. activities/areas
Legal basis secondary: Taxation - Direct Business Taxation Notice, 1998
Aid instrument: Tax base reduction
Case Type: Scheme
Duration: from 26.03.2012
 
 
Notification or Registration Date: 08.10.2012
DG Responsible: Competition DG
Related Cases: SA.22309

2013/NN

Decision on 17.07.2013: Article 4(4) - decision to initiate the formal investigation procedure
Press release: IP/13/701
Decision Text: Letter to the Member State - authentic language   es  pdf
  Letter to the Member State - working language   en  pdf
[disclaimer]
Publication on 07.09.2013: Official Journal: JOCE C/258/2013

2013/C

Decision on 15.10.2014: Article 7(5) and 14(1) - negative decision with recovery
Press release: IP/14/1159
Decision Text: Letter to the Member State - authentic language   es  pdf
Published on 12.11.2014
  Letter to the Member State - working language   en  pdf
Published on 12.11.2014
[disclaimer]
Publication on 27.02.2015: Official Journal: JOCE L/56/2015

Related court case(s): T-826/14R
T-12/15

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