CELEX: 62019CA0055
Language: en
Date: 2021-10-06 00:00:00
Title: Case C-55/19 P: Judgment of the Court (Grand Chamber) of 6 October 2021 — Prosegur Compañía de Seguridad SA v European Commission (Appeal — State aid — Article 107(1) TFEU — Tax system — Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State — Concept of ‘State aid’ — Condition relating to selectivity — Reference system — Derogation — Difference in treatment — Justification for the difference in treatment)

29.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 481/6
            
         
      Judgment of the Court (Grand Chamber) of 6 October 2021 — Prosegur Compañía de Seguridad SA v European Commission
      (Case C-55/19 P) (1)
      
      (Appeal - State aid - Article 107(1) TFEU - Tax system - Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State - Concept of ‘State aid’ - Condition relating to selectivity - Reference system - Derogation - Difference in treatment - Justification for the difference in treatment)
      (2021/C 481/08)
      Language of the case: Spanish
      
         Parties
      
      
         Appellant: Prosegur Compañía de Seguridad SA (represented by: J.L. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, abogados)
      
         Other party to the proceedings: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Dismisses the appeal;
               
            
                  2.
               
               
                  Orders Prosegur Compañía de Seguridad SA to pay the costs.
               
            
         (1)  OJ C 112, 25.3.2019.