Keywords

• State aid
• Legitimate expectations.
• Continuing interest in bringing proceedings
• Tax scheme allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad
• Decision declaring the aid to be incompatible with the internal market and ordering its partial recovery
• Provision enabling the scheme to continue to apply in part
• Application for a declaration that there is no need to adjudicate
• Precise assurances given by the Commission
• Legitimacy of the expectation
• Temporal scope of the legitimate expectation.