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La influencia del Derecho de la Unión Europea en la aplicación de la cláusula general antiabuso del artículo 15 de la Ley General Tributaria - Despacho de abogados Gómez-Acebo & Pombo
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La influencia del Derecho de la Unión Europea en la aplicación de la cláusula general antiabuso del artículo 15 de la Ley General Tributaria

icon 9 de abril, 2025

La Sentencia del Tribunal Supremo de 27 de febrero del 2025 (rec. 1034/2023) se pronuncia sobre la aplicación del artículo 15 de la Ley General Tributaria en una operación transfronteriza de compra intragrupo financiada con endeudamiento. La sentencia confirma que la cláusula general antiabuso debe interpretarse de conformidad con la jurisprudencia comunitaria sobre las libertades fundamentales y la prohibición de prácticas abusivas y subraya que el respeto del principio de plena competencia en la operación no impide la aplicación de la cláusula antiabuso nacional.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Litigación Tributaria

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