Keywords

• Appeal
• State aid
• Article 107(1) TFEU
• Derogation
• Concept of ‘State aid’
• Condition relating to selectivity
• Reference system
• 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
• Difference in treatment
• Justification for the difference in treatment.