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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62014TA0826: Case T-826/14: Judgment of the General Court of 27 September 2023 — Spain 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)

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CELEX:62014TB0484: Case T-484/14: Order of the General Court of 11 October 2023 — Monthisa Residencial v Commission (Action for annulment — State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part — Failure to comply with procedural requirements — Manifest inadmissibility in part — Selective nature — Effect on trade between Member States — Adverse effect on competition — Legitimate expectations — Legal certainty — Action manifestly lacking any foundation in law in part)

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CELEX:62014TB0488: Joined Cases T-488/14 and T-489/14: Order of the General Court of 6 December 2023 — Mdr Inversiones and Espacio Activos Financieros v Commission (Action for annulment — State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors — Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Subject matter of the dispute ceasing to exist in part — No need to adjudicate in part — Action in part manifestly lacking any foundation in law)

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