Court of Justice 21 January 2021, C-55/19 P (Prosegur Compañía de Seguridad, SA v European Commission.)

OPINION OF ADVOCATE GENERAL PITRUZZELLA delivered on 21 January 2021 ( 1 ) Case C‑55/19 P Prosegur Compañía de Seguridad, SA v European Commission (Appeal – Provisions concerning corporate tax allowing companies which are resident for tax purposes in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are resident for tax purposes abroad – Concept of