CELEX: 62015CA0020
Language: en
Date: 2016-12-21 00:00:00
Title: Joined Cases C-20/15 P and C-21/15 P: Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (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)

20.2.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 53/4
            
         Judgment of the Court (Grand Chamber) of 21 December 2016 — European Commission v World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P)
   (Joined Cases C-20/15 P and C-21/15 P) (1)
   
   ((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))
   (2017/C 053/05)
   Language of the case: Spanish
   
      Parties
   
   
      Appellant: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)
   
      Other parties to the proceedings: World Duty Free Group SA, formerly Autogrill España SA (C-20/15 P), Banco Santander SA, Santusa Holding SL (C-21/15 P) (represented by: J.L. Buendía Sierra, E. Abad Valdenebro and R. Calvo Salinero, abogados)
   
      Interveners in support of the defendants: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents) Ireland (represented by: G. Hodge and E. Creedon, acting as Agents, and by B. Doherty, Barrister, and A. Goodman, Barrister), Kingdom of Spain (represented by: M.A. Sampol Pucurull, acting as Agent)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Sets aside the judgments of the General Court of the European Union of 7 November 2014, Autogrill España v Commission (T-219/10, EU:T:2014:939), and of 7 November 2014, Banco Santander and Santusa v Commission (T-399/11, EU:T:2014:938);
            
         
               2.
            
            
               Refers the cases back to the General Court of the European Union;
            
         
               3.
            
            
               Reserves the costs;
            
         
               4.
            
            
               Orders the Federal Republic of Germany, Ireland and the Kingdom of Spain to bear their own costs.
            
         
      (1)  OJ C 81, 9.3.2015.