62015TJ0253_INF
Judgment of the General Court (Eighth Chamber) of 27 September 2023 –Sociedad General de Aguas de Barcelona v Commission
(Case T‑253/15) (
1
)
(State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations)
1.
Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Scope of the decision of the Commission – National administrative practice limiting the tax amortisation scheme to cases of direct acquisitions of shareholdings – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – New administrative practice adopted by the national authorities – Irrelevant
(Art. 107(1) TFEU)
(see paragraphs 57-84)
2.
Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – Decision finding the existence of a legitimate expectation entertained by the beneficiaries in relation to certain direct and indirect acquisitions of shareholdings – Adoption of a new decision concerning only indirect acquisitions of shareholdings – New decision stating that no legitimate expectation exists – Whether permissible in the event of transmission of inaccurate and decisive information by the national authorities – Requirement not met
(Art. 107(1) TFEU; Council Regulation No 659/1999, Arts 9 and 13(3))
(see paragraphs 85-91)
3.
Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Aid scheme consisting of tax amortisation of financial goodwill for acquisitions of shareholdings in foreign companies – Decision of the Commission covering both direct and indirect acquisitions of shareholdings – Decision finding the existence of a legitimate expectation entertained by the beneficiaries in relation to certain direct and indirect acquisitions of shareholdings – Adoption of a new decision concerning only indirect acquisitions of shareholdings – New decision stating that no legitimate expectation exists – Breach of the principle of legal certainty – Breach of principle of the protection of legitimate expectation
(Art. 107(1) TFEU)
(see paragraphs 92-98)
4.
Aid granted by a Member State – Recovery of unlawful aid – Aid granted in breach of the procedural rules of Article 108 TFEU – Legitimate expectations entertained by the recipients – None save in exceptional circumstances – Legitimate expectations arising from specific, unconditional and consistent assurances provided by the Commission – National administrative practice implementing the aid scheme contrary to the Commission’s declarations – Beneficiaries’ awareness of that practice – Irrelevant
(Arts 107(1) and 108(3) TFEU)
(see paragraphs 104-128)
Operative part
The Court:
1.
Annuls Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain – Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions;
2.
Orders the European Commission to bear the costs.
(
1
)	OJ C 245, 27.7.2015.