{
  "url": "https://openlegislation.uk/eu-decision-2015-314/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2015-314/article-1.json",
  "legislation": "eudn/2015/314",
  "legislation_title": "Commission Decision (EU) 2015/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions (notified under document C(2014) 7280) (Only the Spanish text is authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-314",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The new administrative interpretation adopted by the Kingdom of Spain that extend the scope of application Article 12 (5) of the Real Legislative Decree 4/2004 of 5 March 2004, consolidating the amendments made to the Spanish Company Tax Act in order to cover indirect shareholding acquisitions of non-resident companies through a direct shareholding acquisition of non-resident holding companies, and which has been unlawfully put into effect by the Kingdom of Spain in breach of Article 108(3) of the Treaty, is incompatible with the internal market.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/314/article/1",
    "retrieved_at": "2026-11-01T15:14:27.449697+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."
}