CELEX: 62014CN0274
Language: en
Date: 2014-06-05 00:00:00
Title: Case C-274/14: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 5 June 2014  — Banco de Santander, S.A.

8.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/15
            
         Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 5 June 2014 — Banco de Santander, S.A.
   (Case C-274/14)
   2014/C 303/19
   Language of the case: Spanish
   
      Referring court
   
   Tribunal Económico Administrativo Central de Madrid
   
      Parties to the main proceedings
   
   
      Applicant: Banco de Santander, S.A.
   
      Questions referred
   
   
               1)
            
            
               Must Article 1(2) of the European Commission Decision (1) of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 be interpreted to the effect that the legitimate expectations recognised in that paragraph and in the terms in which they are confined therein to deduction of the tax amortisation of financial goodwill under Article 12.5 TRLIS are to be considered applicable in relation to indirect foreign shareholding acquisitions made through the direct acquisition of a non-resident holding company?
            
         
               2)
            
            
               If the answer to the first question is affirmative, is Decision C(2013) 4399 final of 17 July 2013 in State aid proceedings No SA. 35550 (2013/C) (ex 13/NN, ex 12/CP) — Tax amortisation of financial goodwill for foreign shareholding acquisitions, which decides to initiate the procedure provided for under Article 108(2) TFEU for infringement of Article 108 TFEU and of Council Regulation (EC) No 659/1999 (2) of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (now Article 108 TFEU), invalid?
            
         
      (1)  OJ 2011 L 7, p. 48.
   
      (2)  OJ 1999 L 83, p. 1.