The General Court of the European Union, in five judgments on September 27 th , 2023, related to cases T-826/14, T-12/15, T-158/15 and T-258/15 (consolidated), T- 252/15 and T-257/15 (consolidated), T-253/15 and T-256/15 and T-260/15 (consolidated), annuls Commission Decision (EU) 2015/314 of October 15 th , 2014, concerning state aid granted by Spain in the… Continue reading Tax advisor: The General Court of the European Union annuls the decision of the European Commission that declared illegal the deduction regime for indirect acquisitions in non-resident companies