{
  "url": "https://openlegislation.uk/eu-decision-2011-282",
  "json_url": "https://openlegislation.uk/eu-decision-2011-282.json",
  "id": "eudn/2011/282",
  "title": "Commission Decision of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2010) 9566) (Only the Spanish text is authentic) (Text with EEA relevance) (2011/282/EU)",
  "short_title": "Commission Decision of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2010) 9566) (Only the Spanish text is authentic) (2011/282/EU)",
  "long_title": "Commission Decision of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2010) 9566) (Only the Spanish text is authentic) (Text with EEA relevance) (2011/282/EU)",
  "citation": "EU Decision 2011/282",
  "type": "eudn",
  "year": "2011",
  "number": "282",
  "version": "current",
  "date": "2011-01-12",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2011-282/introduction",
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      "status": null,
      "parent": null
    },
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    },
    {
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    {
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    {
      "path": "annex/I",
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      "number": "I",
      "heading": "LIST OF THE INTERESTED THIRD PARTIES THAT SUBMITTED COMMENTS ON THE OPENING DECISION AND HAVE NOT ASKED TO REMAIN ANONYMOUS",
      "url": "https://openlegislation.uk/eu-decision-2011-282/annex-I",
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    },
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      "path": "annex/II",
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      "heading": "SUMMARY OF THE KPMG REPORT PRESENTED BY THE SPANISH AUTHORITIES",
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      "heading": "SUMMARY OF THE GARRIGUES REPORT PRESENTED BY THE SPANISH AUTHORITIES",
      "url": null,
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      "status": null,
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    },
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      "heading": "Legal and regulatory aspects",
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    {
      "path": "annex/III/division/2",
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      "heading": "Tax aspects",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III"
    }
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/eudn/2011/282",
    "retrieved_at": "2026-11-01T15:15:47.857982+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}