do-me/EUR-LEX huggingface dataset:
Non-opposition to a notified concentration (Case M.11196 – CVC / WORXINVEST / SD WORX)
Date: 2023-09-27
Institutions: Directorate-General for Competition, European Commission
Subjects: consultancy, economic concentration, investment company, merger control, personnel administration, provision of services, wage cost








C_202300244EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/244


13.10.2023






Non-opposition to a notified concentration
(Case M.11196 – CVC / WORXINVEST / SD WORX)
(Text with EEA relevance)
(C/2023/244)

On 27 September 2023, the Commission decided not to oppose the above notified concentration and to declare it compatible with the internal market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004 (1). The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:






—


in the merger section of the ‘Competition policy’ website of the Commission (https://competition-cases.ec.europa.eu/search). This website provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes,










—


in electronic form on the EUR-Lex website (http://eur-lex.europa.eu/homepage.html?locale=en) under document number 32023M11196. EUR-Lex is the online point of access to European Union law.






(1)  
            OJ L 24, 29.1.2004, p. 1.


ELI: http://data.europa.eu/eli/C/2023/244/oj
ISSN 1977-091X (electronic edition)
Cases T-256/15 and T-260/15: Judgment of the General Court of 27 September 2023 — Telefónica and Iberdrola v Commission (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)
Date: 2023-09-27
Institutions: General Court
Subjects: Spain, State aid, amortisation, control of State aid, corporation tax, goodwill, holding company, principle of legal certainty, reimbursement of aid, shareholding, tax relief








C_202300971EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/971


27.11.2023





Judgment of the General Court of 27 September 2023 — Telefónica and Iberdrola v Commission
(Cases T-256/15 and T-260/15) (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)
(C/2023/971)
Language of the case: Spanish

Parties


Applicant in Case T-256/15: Telefónica, SA (Madrid, Spain) (represented by: J. Ruiz Calzado and J. Domínguez Pérez, lawyers)

Applicant in Case T-260/15: Iberdrola, SA (Bilbao, Spain) (represented by: J. Ruiz Calzado, J. Domínguez Pérez and S. Centeno Huerta, lawyers)

Defendant: European Commission (represented by: B. Stromsky and P. Němečková, acting as Agents, and by M. Segura Catalán, lawyer)

Re:

By their actions under Article 263 TFEU, the applicants seek the annulment of 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 (OJ 2015 L 56, p. 38).

Operative part of the judgment

The Court:






1.


Joins Cases T-256/15 and T-260/15 for the purposes of the judgment;










2.


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;










3.


Orders the European Commission to pay the costs, including those relating to the proceedings for interim relief in Case T-260/15 R.






(1)  
            OJ C 245, 27.7.2015.


ELI: http://data.europa.eu/eli/C/2023/971/oj
ISSN 1977-091X (electronic edition)
Case T-253/15: Judgment of the General Court of 27 September 2023 — Sociedad General de Aguas de Barcelona v Commission (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)
Date: 2023-09-27
Institutions: General Court
Subjects: Spain, State aid, amortisation, control of State aid, corporation tax, goodwill, holding company, principle of legal certainty, reimbursement of aid, shareholding, tax relief








C_202300970EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/970


27.11.2023





Judgment of the General Court 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)
(C/2023/970)
Language of the case: Spanish

Parties


Applicant: Sociedad General de Aguas de Barcelona, SA (Barcelona, Spain) (represented by: A. del Castillo Bonet, lawyer)

Defendant: European Commission (represented by: B. Stromsky and P. Němečková, acting as Agents, and by M. Segura Catalán, lawyer)

Re:

By its action based on Article 263 TFEU, the applicant seeks the annulment of 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 (OJ 2015 L 56, p. 38).

Operative part of the judgment

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.


ELI: http://data.europa.eu/eli/C/2023/970/oj
ISSN 1977-091X (electronic edition)