Deprecated: WPML_Translations::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translations.php on line 26

Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
Nueva sentencia del Tribunal de Justicia de la Unión Europea sobre consolidación fiscal y gravamen de dividendos: asunto Manitou & Bricolage Investissement France - Despacho de abogados Gómez-Acebo & Pombo
icon
icon
icon

Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

Deprecated: WPML\Core\Twig\Parser::addImportedSymbol(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Parser.php on line 270

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $a as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $b as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\Node\Expression\ArrayExpression::addElement(): Implicitly marking parameter $key as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/ArrayExpression.php on line 46

Deprecated: WPML\Core\Twig\Template::hasBlock(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 272

Deprecated: WPML\Core\Twig\Template::getBlockNames(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 300

Deprecated: WPML\Core\Twig\Node\Expression\GetAttrExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/GetAttrExpression.php on line 18

Deprecated: WPML\Core\Twig\Node\IfNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/IfNode.php on line 22

Deprecated: WPML\Core\Twig\Node\Expression\Test\DefinedTest::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/Test/DefinedTest.php on line 34

Deprecated: WPML\Core\Twig\Node\Expression\TestExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/TestExpression.php on line 17

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $ifexpr as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

Deprecated: WPML\Core\Twig\NodeTraverser::traverseForVisitor(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeTraverser.php on line 56
icon
icon
icon
icon
icon
Cerrar buscador
icon
Volver a Publicaciones
PUBLICACIÓN

Nueva sentencia del Tribunal de Justicia de la Unión Europea sobre consolidación fiscal y gravamen de dividendos: asunto Manitou & Bricolage Investissement France

icon 15 de junio, 2023
El TJUE, partiendo de la doctrina recogida en la sentencia Groupe Steria, analiza la posibilidad de que una sociedad matriz residente en Francia que no forme parte de un grupo en consolidación fiscal y reciba dividendos de sus filiales, tanto residentes como no residentes, pueda aplicar el régimen de exención de dividendos previsto para las sociedades que tributan en consolidación.

icon

Descargar documento

Ver documento icon
Autor/es

Enrique Ortega – Socio

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal