The Spanish authorities acknowledged that the companies that carried out indirect acquisitions of shareholdings in non-resident companies until 21 December 2007 and that did not include the deduction of the financial goodwill arising from indirect acquisitions could now rectify their tax declarations in order to deduct the financial goodwill arising from them.
Même si les références aux prises de participations indirectes faites dans les première et seconde décisions avaient suscité une confiance chez les entreprises en question, il aurait été nécessaire d'examiner si la confiance ainsi fondée est légitime [64].