Banco Santander and Santusa v Commission (State aid - Aid scheme implemented by Spain - Deductions from corporation tax enabling undertakings domiciled for tax purposes in Spain to amortise goodwill resulting from indirect acquisitions of shareholdings in foreign undertakings by means of direct acquisitions of shareholdings in foreign holding companies - - Judgment) French Text [2023] EUECJ T-12/15 (27 September 2023)