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Resolución del TEAC de 8 de marzo del 2018: aplicación del régimen de consolidación fiscal a «grupos horizontales» con anterioridad al 1 de enero del 2015 - Despacho de abogados Gómez-Acebo & Pombo
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Resolución del TEAC de 8 de marzo del 2018: aplicación del régimen de consolidación fiscal a «grupos horizontales» con anterioridad al 1 de enero del 2015

icon 9 de abril, 2018
El Tribunal Económico-Administrativo Central (TEAC) confirma, mediante la Resolución de 8 de marzo del 2018, la posibilidad de aplicar, con anterioridad al 1 de enero del 2015, el régimen de consolidación fiscal en el impuesto sobre sociedades (IS) a entidades residentes dependientes de una entidad no residente, con base en los principios de primacía y efecto directo del derecho comunitario, en particular, en aplicación de la Sentencia del Tribunal de Justicia de la Unión Europea (TJUE) de 12 de junio del 2014, asuntos C-39/13, C-41/13 y C-40/13…

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