Judgment of the General Court (Eighth Chamber) of 27 September 2023$

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Banco Santander, SA and Others v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-12/15, T-158/15 and T-258/15.