62023CJ0776_SUM
Joined Cases C‑776/23 P to C‑780/23 P
European Commission
v
Kingdom of Spain and Others
Judgment of the Court (Eighth Chamber) of 26 June 2025
(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)
Appeal – Grounds – Incorrect assessment of the facts and evidence – Inadmissibility – Ground disputing the General Court’s interpretation of the scope of the Commission’s decisions on State aid – Question of law amenable to judicial review on appeal
(Art. 256(1) TFEU; Statute of the Court of Justice, Art. 58, first para.)
(see paragraphs 77, 82, 83)
Aid granted by a Member State – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Interpretation – Respect for the principle of legal certainty – Decision having a clear and precise wording – Obligation to interpret decisions in accordance with that wording
(Arts 107(1) and 108(1) and (3) TFEU)
(see paragraphs 92-96, 99-101)
See the text of the decision.