October 28
2021
download app
download appDOWNLOAD OUR APP
download google-play
download app-store
Raúl Ferrer
Raúl Ferrer
share
15th September 2019
Institutional law Justice & Litigation Tax

Analysis: “To Be or Not to Be… ‘a Jurisdiction’. A Comment on the Banco Santander Case” by Daniel Sarmiento

Yesterday, Advocate General Hogan delivered an eagerly awaited Opinion in the case of Banco Santander, in which the Court of Justice will review its position on the concept of “jurisdiction” eligible to make a preliminary reference. The case is highly relevant for several reasons.

First, the Court is signalling its intention to make a statement by sending the case to the Grand Chamber. Although the substance deals with a hugely relevant issue for corporations (the amortization of goodwill under Spanish tax law and its compatibility with State aid rules), according to the AG the Court has decided to rule in Grand Chamber to solve the jurisdictional question, not the substance. In fact, the substance is back at the General Court aft

×

Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings

Check our privacy policy and cookies policy.

Cookies