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{"id":320816,"date":"2024-11-05T12:53:20","date_gmt":"2024-11-05T11:53:20","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=320816"},"modified":"2024-11-05T12:53:25","modified_gmt":"2024-11-05T11:53:25","slug":"fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine","status":"publish","type":"publicacion","link":"https:\/\/ga-pstg.servidortemporal.net\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","title":{"rendered":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine"},"content":{"rendered":"
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In the Judgment of 4 October 2024, X BV (C-585\/22), the Court of Justice clarifies the position adopted in the Lexel case (C-484\/19) and concludes that compliance with the arm’s length principle does not protect intra-group transactions that do not reflect economic reality from being categorised as a wholly artificial arrangement.<\/p>\n\n\n\n