A new step in the never-ending story of the Spanish Tax Lease system: Back to where all started?

On 29 September 2022, Advocate General Pikamäe issued his Opinion in Spain v Commission (Joined Cases C-649/20 P, C-658/20, C-662/20 P). He proposed that both the judgment of the General Court and the Commission's decision on the so-called ‘Spanish Tax Lease system’ (the STL system) should be partially annulled. 

The Opinion constitutes a new step in the long story of a ‘veritable legal saga’ (as put by Advocate General Pikamäe in his Opinion). It deals with a complex tax scheme which dates back to 2002 and was characterised by the broad powers granted to the Spanish tax authorities for its implementation. The case is now pending review by the Court of Justice for the second time after it already concluded in an earlier judgment that the scheme amounted to a selective advantage and ordered the referral of the case back to the General Court in July 2018.

See complete article at: EULawLive. Oct 21, 2022.