The Court of Justice of the European Union (CJEU) issued a judgment on 6 October 2021, upholding an earlier decision of the General Court concerning appeals of the 2009 and 2011 decisions of the European Commission that Spain's goodwill amortization rules violated EU State aid rules. In the Commission decisions, it was essentially found that the amortization rules constituted a selective advantage in violation of EU State aid rules because amortization of goodwill resulting from an acquired …