EU & Human Rights

Banco Santander and Santusa v Commission (Appeal - Corporate tax provisions - Tax system - Opinion)

[2021] EUECJ C5319P_OCourt of Justice of the European Union (including the General Court)2021

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“(Appeal – 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 a…”

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