PwC

Tax & Legal

Tax & Legal

ECJ: Decision on Spanish Goodwill Amortization


In several cases the European Court of Justice (ECJ) dismissed the appeals brought against the judgments of the General Court clarifying to some extent its complex case-law on the selectivity of tax measures, particularly in the case of measures of general application that constitute an aid scheme. The ECJ confirmed that a measure can still be selective even if the transaction benefitting from the measure is open to all undertakings. Continue reading