The Spanish Supreme Court has released a relevant decision regarding the taxation in Spain of dividends collected by non resident Investment Funds from Spanish distributing entities in whose capital they participate....more
12/27/2019
/ Court of Justice of the European Union (CJEU) ,
Discrimination ,
Dividends ,
Double Taxation ,
Free Movement ,
FTEU ,
Investment Funds ,
Non-EU Funds ,
Non-Residents ,
Pension Funds ,
Reimbursements ,
Spain ,
Supreme Court of Spain ,
Withholding Tax