Two judgments of the General Court of the European Union (EGC) were issued on 15 November 2015 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 found that the amortization rules constituted a selective advantage in violation of EU State aid rules because amortization of goodwill resulting from an acquired shareholding in a foreign company was allowed, subject t…