Application for annulment of Article 1(1) of the Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 implemented by Spain. General Court (Eighth Chamber, Extended Composition), Judgment of 8 March 2012: 1. Where the contested decision was adopted following a formal investigation procedure and was not addressed to the applicant, the applicant must show that the contested decision affects i