Executive summary
On 6 October 2021, the Court of Justice of the European Union (CJEU) issued its judgment on several cases1 concerning the Spanish tax amortization regime for financial goodwill arising in connection with direct foreign shareholding and also dismissed the appeals filed against the prior judgment of the European Union (EU) General Court (EUGC).
The CJEU dismissed the appeals brought against the judgments of the General Court upholding the classification of the Spanish tax rule…