De spanske myndigheder og de tredive interesserede parter mener derfor, at den korrekte referenceramme til evaluering af den anfægtede foranstaltning ville være den skattemæssige behandling af goodwill ved erhvervelser i udlandet.
Therefore, the Spanish authorities and the 30 interested parties consider that the correct reference framework for the assessment of the measure at issue would be the tax treatment of the goodwill for foreign acquisitions.