CELEX: 62019CA0050
Language: en
Date: 2021-10-06 00:00:00
Title: Case C-50/19 P: Judgment of the Court (Grand Chamber) of 6 October 2021 — Sigma Alimentos Exterior SL 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 481/3
            
         
      Judgment of the Court (Grand Chamber) of 6 October 2021 — Sigma Alimentos Exterior SL v European Commission
      (Case C-50/19 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 481/03)
      Language of the case: Spanish
      
         Parties
      
      
         Appellant: Sigma Alimentos Exterior SL (represented: initially by M. Linares-Gil and M. Muñoz Pérez, abogados, and subsequently by M. Muñoz Pérez, abogado)
      
         Other party to the proceedings: European Commission (represented by: R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, Agents)
      
         Intervener in support of the appellant: Federal Republic of Germany (represented by: R. Kanitz and J. Möller, Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Dismisses the appeal;
               
            
                  2.
               
               
                  Orders Sigma Alimentos Exterior SL to pay the costs;
               
            
                  3.
               
               
                  Orders the Federal Republic of Germany to bear its own costs.
               
            
         (1)  OJ C 112, 25.3.2019.