On 28 July 2016, the opinion of Advocate General (AG) Wathelet of the Court of Justice of the European Union (CJEU) was published concerning the 2009 and 2011 decisions of the European Commission that Spain's goodwill amortization rules violated EU State aid rules. The rules in question allow a Spanish taxpayer to amortize goodwill resulting from an acquired shareholding in a foreign company if…