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Court of Justice of the European Union · EU

Judgment of the Court (Grand Chamber) of 21 December 2016.#European Commission v World Duty Free Group SA and Others.#Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5% in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity.#Case C-20/15 P.

Identifier
CELEX 62015CJ0020
Status
decided
Decided
21 December 2016
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62015CJ0020
Source provider
eurlex
Retrieved
2026-08-27T13:29:46.587Z

Identifier

  • CELEX: 62015CJ0020

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