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Libertades fundamentales, préstamos intragrupo y lucha contra la elusión fiscal: el Tribunal de Justicia precisa la doctrina del caso Lexel - Despacho de abogados Gómez-Acebo & Pombo

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Libertades fundamentales, préstamos intragrupo y lucha contra la elusión fiscal: el Tribunal de Justicia precisa la doctrina del caso Lexel

29 de octubre, 2024

En la Sentencia de 4 de octubre del 2024, X BV (C-585/22), el Tribunal de Justicia precisa la posición adoptada en el caso Lexel (C-484/19) y concluye que el respeto del principio de plena competencia no protege a las operaciones intragrupo carentes de justificación económica de su consideración como montaje puramente artificial.