Two judgments of the General Court of the European Union (EGC) were issued on 15 November 2015 concerning appeals of the 2009 and 2011 decisions of the European Commission that Spain's goodwill amortization rules violated EU State aid rules. In the Commission decisions, it was found that the amortization rules constituted a selective advantage in violation of EU State aid rules because amortization of goodwill resulting from an acquired shareholding in a foreign company was allowed, subject to certain conditions, while such amortization was not allowed for acquisitions of a Spanish company. After the Commission decisions were initially appealed, they were annulled by the EGC based on an interpretation of what can be considered a selective advantage. However, the EGC findings were subsequently set aside by the Court of Justice of the European Union (CJEU), which found that the EGC erred in law in its interpretation of the conditions relating to selectivity and referred the cases back to the EGC ({News-2016-12-23/A/3-previous coverage}). Having reconsidered the cases, the EGC has decided in its 15 November 2018 judgments to dismiss both appeals.

Click the following links for the two judgments in Case T-207/10 and Case T-399/11 RENV (Spanish language).