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European Union
Sigma Alimentos Exterior, SL v European Commission (C-50/19 P)
The appeal
The first ground of appeal
Findings of the Court
–Admissibility
37

Sigma Alimentos Exterior, SL v European Commission (C-50/19 P)

Judgment of 6 Oct 2021law://eu/cjeu/2019/c-50-19/para_37@2026-11-11

37It must be borne in mind that, under Article 170(1) of the Rules of Procedure of the Court of Justice, the subject matter of the proceedings before the General Court may not be changed in the appeal.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-50/19 P · ECLI:EU:C:2021:792
Decided: 6 Oct 2021
Procedure: Action for annulment
Applicant: Sigma Alimentos Exterior SL
Defendant: European Commission
Rapporteur: N. Wahl
Advocate General: G. Pitruzzella
Bench: 15 judges
K. Lenaerts, R. Silva de Lapuerta, A. Arabadjiev, M. Vilaras, E. Regan, M. Ilešič, A. Kumin, N. Wahl, D. Šváby, S. Rodin, F. Biltgen, K. Jürimäe, C. Lycourgos, P.G. Xuereb, I. Jarukaitis
Language: Spanish
Official: CURIA · EUR-Lex 62019CJ0050

Topics

History · 1 version

6 Oct 2021Reading

Connections

Cited by 17: NKO AO National Settlement Depository (NSD) v Council of the European Union (C-801/24 P); Romania v European Commission (C-457/24 P); European Commission v Kingdom of Spain and Others (C-776/23 P)2 provisions; Luossavaara-Kiirunavaara AB v European Commission (C-621/23 P)2 provisions; Oil company 'Lukoil' PAO v Transparency Register and Others (C-223/24); LE v European Commission (C-781/22); Anna Nardi v European Central Bank (ECB) (C-574/23); Aldo D’Agostino v European Central Bank (ECB) (C-571/23); Vincenzo D'Agostino and Dafin Srl v European Central Bank (ECB) (C-566/23); Ryanair DAC v European Commission (C-210/21 P)2 provisions; Telefónica SA and Iberdrola, SA v European Commission (T-256/15); Kingdom of Spain v European Commission (T-826/14); Banco Santander, SA and Others v European Commission (T-12/15)2 provisions; Sociedad General de Aguas de Barcelona, SA v European Commission (T-253/15); Ferrovial, SA and Others v European Commission (T-252/15); European Commission v Jiangsu Seraphim Solar System Co. Ltd and Council of the European Union v Jiangsu Seraphim Solar System Co. Ltd (C-439/20 P)2 provisions; Kingdom of Spain and Others v European Commission (C-649/20 P)
Cites 21: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Stadtwerke Schwäbisch Hall GmbH, Stadtwerke Tübingen GmbH and Stadtwerke Uelzen GmbH v Commission of the European Communities (C-176/06); British Aggregates Association v Commission of the European Communities and United Kingdom (C-487/06); 2011/5/EC: Commission Decision of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2009) 8107) Text with EEA relevance; 2011/282/EU: Commission Decision of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2010) 9566) Text with EEA relevance; Finanzamt B v A-Brauerei (C-374/17); European Commission v World Duty Free Group SA and Others (C-20/15 P, C-21/15 P); Bayerische Motoren Werke AG and Freistaat Sachsen v European Commission (C-654/17 P); European Commission v Republic of Poland (C-562/19 P); European Commission v Kingdom of Spain and Others (C-128/16 P); Autogrill España, SA v European Commission (T-219/10); European Commission v Hansestadt Lübeck (C-524/14 P); Gérard Buono and Others v European Commission (C-12/13 P, C-13/13 P); Dirk Andres v European Commission (C-203/16); Portuguese Republic v European Commission (C-246/11); Italian Republic v Commission of the European Communities (C-173/73); Biret International SA v Council of the European Union (C-93/02 P); Banco Santander, SA and Santusa Holding, SL v European Commission (T-399/11); Sigma Alimentos Exterior, SL v European Commission (T-239/11); European Commission v Fútbol Club Barcelona (C-362/19 P); Anheuser-Busch Inc. v Budějovický Budvar, národní podnik (C-96/09 P)