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Spaanse regeling inzake afschrijving financiële goodwill bij verwerving indirecte deelnemingen; geen terugvordering

Translated title of the contribution: Spanish measure regarding financial goodwill amortisation for indirect acquisition participations; no recovery

Research output: Contribution to journal › Case note › Professional

Translated title of the contributionSpanish measure regarding financial goodwill amortisation for indirect acquisition participations; no recovery
Original languageDutch
Article numberNLF 2023/2349
Pages (from-to)23-25
Number of pages3
JournalNL Fiscaal
Publication statusPublished - 19 Oct 2023

Court cases

TitleT-12/15
CourtGeneral Court of the European Union
Date of judgement27/09/23

Keywords

  • Staatssteun
  • state aid
  • tax
  • goodwill
  • amortisation
  • afschrijving
  • belasting

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