Court of Justice of the European Union · EU
Judgment of the Court (Eighth Chamber) of 26 June 2025.#European Commission v Kingdom of Spain and Others.#Appeal – State aid – Article 108(3) TFEU – Tax scheme – Corporate tax provisions enabling companies that are tax resident in Spain to amortise the financial goodwill resulting from the acquisition of shareholdings in companies that are tax resident outside that Member State – Decisions of the European Commission classifying those provisions as a State aid scheme and ordering the recovery of the aid, with the exception of aid relating to direct and indirect shareholdings acquired before a certain date set by the Commission in order to protect legitimate expectations – Subsequent Commission decision ordering the recovery of all aid relating to indirect shareholdings – Legal certainty.#Joined Cases C-776/23 P to C-780/23 P.
- Identifier
- CELEX 62023CJ0776_SUM
- Status
- decided
- Decided
- 26 June 2025
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0776_SUM
- Source provider
- eurlex
- Retrieved
- 2026-08-27T07:12:57.561Z
Identifier
- CELEX: 62023CJ0776_SUM
Direct relationships
No labelled cross-repository relations yet.