EU

Spanish Central Administrative Tribunal‘s decision to apply the CJEU’s Danish cases to deny the withholding tax exemption on dividends

10 July 2020

The Central Administrative Tribunal (i.e., administrative body) has recently published a ruling in which it applies the doctrine from the ECJ in the Danish cases to a Spanish case denying the withholding tax exemption on dividend payments to EU parent companies. For more information, please see enclosed PwC’s EU Direct Tax Group (EUDTG)’s Newsalert on: