2011/5/EC: Commission Decision of 28 October 2009 on the tax amortisation of fina... (32011D0005)
INHALT
2011/5/EC: Commission Decision of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2009) 8107) Text with EEA relevance
- COMMISSION DECISION
- of 28 October 2009
- on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain
- (notified under document C(2009) 8107)
- (Only the Spanish text is authentic)
- (Text with EEA relevance)
- (2011/5/EC)
- I.
- PROCEDURE
- II.
- DETAILED DESCRIPTION OF THE MEASURE
- III.
- REASONS FOR INITIATING THE PROCEDURE
- IV.
- COMMENTS FROM THE SPANISH AUTHORITIES AND INTERESTED THIRD PARTIES
- A.
- Comments from the Spanish authorities and the 30 interested parties
- A.1.
- The measure at issue does not constitute State aid
- A.1.1.
- The measure at issue does not confer an economic advantage
- A.1.2.
- The measure at issue does not favour certain undertakings or production
- A.1.3.
- The measure at issue neither distorts competition nor affects Community trade
- A.2.
- Compatibility
- A.3.
- Legitimate expectations and legal certainty
- B.
- Comments from the two parties
- B.1.
- The measure at issue constitutes State aid
- B.1.1.
- The measure at issue confers an economic advantage
- B.1.2.
- The measure at issue favours certain undertakings or the production of certain goods
- B.1.3.
- The measure at issue distorts competition and affects Community trade
- B.1.4.
- The measure at issue affects State resources
- V.
- REACTION FROM SPAIN TO COMMENTS FROM THIRD PARTIES
- VI.
- ASSESSMENT OF THE SCHEME
- A.
- Selectivity and advantage inherent in the measure
- A.1.
- Tax treatment of financial goodwill under the Spanish tax system as regards intra-Community acquisitions
- A.1.1.
- Reference system
- A.1.2.
- Existence of an exemption from that reference system
- A.1.3.
- Existence of an advantage
- A.1.4.
- Justification of the measure by the logic of the Spanish tax system
- A.2.
- Additional reasoning: analysis of the measure at issue under a reference system consisting of the treatment of goodwill in transactions with third countries
- B.
- Presence of State resources
- C.
- Distortion of competition and trade between Member States
- D.
- The Commission’s reaction to the comments received
- D.1.
- Reaction to the data extracted from the 2006 tax returns and to the comments about the judgment of the Court of Justice in Case C-501/00
- D.2.
- Reaction to the comments on Commission practice
- D.3.
- Reaction to the comments on Article 58(1)(a) of the Treaty
- E.
- Conclusion on the classification of the contested measure
- F.
- Compatibility
- G.
- Recovery of the aid
- VII.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- ANNEX
- List of the interested parties that submitted comments on the initiating Decision and have not asked to remain anonymous
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