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El Tribunal de Luxemburgo reitera que la retención sobre dividendos pagados a una sociedad no residente en pérdidas es contraria al Derecho de la Unión Europea - Despacho de abogados Gómez-Acebo & Pombo

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El Tribunal de Luxemburgo reitera que la retención sobre dividendos pagados a una sociedad no residente en pérdidas es contraria al Derecho de la Unión Europea

icon 21 de enero, 2025

La Sentencia de 19 de diciembre de 2024, Credit Suisse Securities (Europe) Ltd y Diputación Foral de Bizkaia (C-601/23), concluye que el diferente régimen fiscal establecido por la normativa foral vizcaína constituye una discriminación fiscal prohibida por la libre circulación de capitales.

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Autor/es

Saturnina Moreno – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal

Autores

Saturnina Moreno
Saturnina Moreno
Consejera Académica
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Saturnina Moreno
Saturnina Moreno
Consejera Académica
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