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Exención por pago de dividendos en la directiva matriz-filial e indicios de abuso de derecho - Despacho de abogados Gómez-Acebo & Pombo
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Exención por pago de dividendos en la directiva matriz-filial e indicios de abuso de derecho

icon 19 de marzo, 2019
El TJUE apunta los indicios de abuso de derecho que pueden suponer el incumplimiento de los requisitos para aplicar la exención por el pago de dividendos prevista en la directiva matriz-filial cuando éstos se obtienen a través de una sociedad instrumental.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal