Wed. Sep 25th, 2024
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EU General Court Judgments in several state aid cases related to Spanish tax depreciation schemes of financial goodwill
27 September 2023
Wednesday 27th September 2023
General Court Judgments in cases :
T-826/14 Spain v Commission
T-12/15 Banco Santander and Santusa v Commission
T-158/15 Abertis Infraestructuras and Abertis Telecom Satélites v Commission T-252/15 Ferrovial and others v Commission
T-253/15 Sociedad General de Aguas de Barcelona v Commission T-256/15 Telefónica v Commission
T-257/15 Arcelormittal Spain Holding v Commission
T-258/15 Axa Mediterranean v Commission
T-260/15 Iberdrola v Commission
(State Aid)
By their actions in nine separate cases, the applicants, seek the annulment of Commission Decision (EU) 2015/314 of 15 October 2014 on State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain – Scheme relating to the tax depreciation of financial goodwill in the event of the acquisition of foreign shareholdings (OJ 2015 L 56, p. 38).
Mittwoch, 27. September 2023
Urteile des Gerichts in den Rechtssachen T‑826/14 Spanien /, T-12/15 Banco Santander und Santusa /, T‑158/15 Abertis Infraestructuras und Abertis Telecom Satélites /, T‑252/15 Ferrovial u.a. /, T‑253/15 Sociedad General de Aguas de Barcelona /, T‑256/15 Telefónica/, T‑257/15 Arcelormittal Spain Holding /, T‑258/15 Axa Mediterranean / und T‑260/15 Iberdrola / Kommission
Steuererleichterungen in Spanien bei indirekten Beteiligungen an ausländischen Unternehmen
Mit Beschluss vom 15. Oktober 2014 verlangte die Kommission von Spanien die Rückforderung von Steuererleichterungen auch bei indirekten Beteiligungen an ausländischen Unternehmen (siehe Pressemitteilung der Kommission IP/14/1159). Bereits zuvor hatte sie mit Beschlüssen von 2009 und 2011 die Rückforderung von Steuererleichterungen bei direkten Beteiligungen an ausländischen Unternehmen verlangt. Diese beiden Beschlüsse haben zu einer Reihe von Verfahren sowohl vor dem Gericht der EU als auch vor dem Gerichtshof geführt (siehe dazu Pressemitteilung Nr. 170/21).
Spanien und verschiedene Unternehmen haben auch den Beschluss von 2014 vor dem Gericht angefochten. Angesichts der Verfahren betreffend die Beschlüsse von 2009 und 2011 sind die Verfahren betreffend den Beschluss von 2014 jedoch ausgesetzt worden. Nach ihrer Wiederaufnahme verkündet das Gericht heute seine Urteile.
Zu diesen Urteilen wird es eine Pressemitteilung geben.
Weitere Informationen T-826/14
Weitere Informationen T-158/15
Weitere Informationen T-252/15
Weitere Informationen T-253/15
Weitere Informationen T-256/15
Weitere Informationen T-257/15
Details
- Date:
- 27 September 2023
- Event Categories:
- EU General Court, EVENT, IEU AGENDA
- Event Tags:
- T-12/15 Banco Santander and Santusa, T-158/15 Abertis Infraestructuras and Abertis Telecom Satélites, T-252/15 Ferrovial, T-253/15 Sociedad General de Aguas de Barcelona, T-257/15 Arcelormittal Spain Holding, T-258/15 Axa Mediterranean, T-260/15 Iberdrola, T-826/14 Spain
Venue
- EU General Court
-
Palais de la Cour de Justice, Boulevard Konrad Adenauer, Kirchberg
Luxembourg, 2925 Luxembourg + Google Map - Phone
- (00352) 43 03-1
- View Venue Website
Organizer
- EU General Court
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