On 26 February 2024, an appeal brought by the European Commission was published in the Official Journal of the EU concerning the General Court's annulment of the State aid decision on the Spanish goodwill deduction for indirect acquisitions. As previously reported, the General Court of the European Union issued judgments in several cases on 27 September 2023 that annulled the European Commission's 15 October 2014 State aid decision that had required the recovery of Spanish tax benefits related to allowing companies to take deductions for goodwill arising from the acquisition of indirect shareholdings in foreign companies. The Commission found that...