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(Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment)
TWO APPEALS under Article 56 of the Statute of the Court of Justice of the European Union, brought on 25 and 29 January 2019 respectively,
World Duty Free Group SA, formerly Autogrill España SA, established in Madrid (Spain), represented by J.L. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, abogados (C‑51/19 P),
Kingdom of Spain, represented initially by A. Rubio González and A. Sampol Pucurull, and subsequently by S. Centeno Huerta and S. Jiménez García, acting as Agents (C‑64/19 P),
European Commission, represented by R. Lyal, B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents,
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