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The judgment of the Court of Justice of 26 June 2025 concludes that the first two decisions of the European Commission on the incompatibility with State aid rules of the scheme for the tax amortisation of financial goodwill gave rise to a legitimate expectation as to the scope and limits of the recovery obligation, including within its scope direct and indirect acquisitions of shareholdings in foreign companies. Therefore, aid related to indirect acquisitions covered by the first two decisions cannot be recovered retroactively and should be returned together with late payment interest.<\/p>\n\n\n\n

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La Sentencia del Tribunal de Justicia de 26 de junio del 2025 declara que las dos primeras decisiones de la Comisi\u00f3n Europea sobre la incompatibilidad con las normas sobre ayudas estatales del r\u00e9gimen de amortizaci\u00f3n fiscal del fondo de comercio financiero generaron confianza leg\u00edtima sobre el alcance y l\u00edmites de la obligaci\u00f3n de recuperaci\u00f3n, incluyendo dentro de su alcance las adquisiciones directas e indirectas de participaciones en empresas extranjeras. Por tanto, no cabe la recuperaci\u00f3n retroactiva de las ayudas relacionadas con adquisiciones indirectas cubiertas por las dos primeras decisiones, por lo que debe procederse a su devoluci\u00f3n junto con los intereses de demora.<\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-354869","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nThe Court of Justice upholds the annulment of the European Commission's third decision on the scheme for the tax amortisation of financial goodwill - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"La Sentencia del Tribunal de Justicia de 26 de junio del 2025 declara que las dos primeras decisiones de la Comisi\u00f3n Europea sobre la incompatibilidad con las normas sobre ayudas estatales del r\u00e9gimen de amortizaci\u00f3n fiscal del fondo de comercio financiero generaron confianza leg\u00edtima sobre el alcance y l\u00edmites de la obligaci\u00f3n de recuperaci\u00f3n, incluyendo dentro de su alcance las adquisiciones directas e indirectas de participaciones en empresas extranjeras. 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