INHALT

Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions (notified under document C(2014) 7280) Text with EEA relevance

COMMISSION DECISION (EU) 2015/314
of 15 October 2014
on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions
(notified under document C(2014) 7280)
(Only the Spanish text is authentic)
(Text with EEA relevance)
1.
PROCEDURE
2.
DESCRIPTION OF THE MEASURE
2.1.
Introduction
(a)
Article 12(5) TRLIS
(b)
The criteria of Article 21 TRLIS
(c)
The notion of financial goodwill
(d)
The notion of direct and indirect acquisitions
2.2.
Modifications in the wording of Article 12(5) TRLIS
2.3.
The administrative interpretation of Article 12(5) TRLIS
2.3.1.
The initial administrative interpretation
2.3.2.
The new administrative interpretation
3.
REASONS FOR OPENING THE PROCEDURE
4.
POSITION OF THE SPANISH AUTHORITIES AND INTERESTED PARTIES
A. NEW AID CHARACTER OF THE MEASURE
4.1.
The initial administrative interpretation is not final and is not a relevant and systematic administrative practice
4.2.
The new administrative interpretation does not constitute a substantial modification of the scope of application of Article 12(5) TRLIS
(a)
Method of calculation of financial goodwill
(b)
Reasons that justify the departure from the previous administrative interpretation
(c)
References to indirect acquisitions in the First and Second decisions, parliamentary questions and press release of the Opening Decision of 2007
(d)
Principles of equal treatment, non-discrimination and fiscal neutrality
(e)
The new administrative interpretation has no retroactive effects
B. LEGITIMATE EXPECTATIONS, LEGAL CERTAINTY AND PRINCIPLE OF ESTOPPEL
5.
COMMENTS FROM SPAIN ON THIRD-PARTY COMMENTS
6.
ASSESSMENT OF THE MEASURE
A. NEW AID CHARACTER OF THE MEASURE
6.1.
The initial administrative interpretation is not final and is not a relevant and systematic administrative practice
6.2.
The new administrative interpretation does not constitute a substantial modification of the scope of application of Article 12(5) TRLIS
6.2.1.
Method of calculation of financial goodwill
6.2.2.
Reasons provided by the Spanish authorities and interested third parties that would justify the departure from the previous administrative interpretation
(a)
The rationale of Article 12(5) TRLIS: fostering the internationalisation of Spanish companies
(b)
References to indirect acquisition in the First and Second Decisions, parliamentary questions and press release of the Opening Decision of 2007
(c)
The cross-reference to Article 21 TRLIS
(d)
Principle of equal treatment, no discrimination and fiscal neutrality
(e)
Retroactivity of the measure
6.3.
Compatibility of the aid
B. LEGITIMATE EXPECTATIONS, LEGAL CERTAINTY, PRINCIPLE OF ESTOPPEL AND RECOVERY OF THE AID
6.4.
Principles of estoppel and legal certainty
6.5.
Recovery of the aid
6.6.
Legitimate expectations
7.
CONCLUSIONS
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7