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European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures — Orbitax

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European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

|Proposed Changes|European Union-Spain
European Union-Spain

On 5 July 2006, the European Commission announced that it had sent a formal request to Spain to amend an anti-abuse rule dealing with cases in which a Spanish company pays a dividend to a company established in another EU Member State that is itself owned by a company resident in a third country, i.e. outside the European Union.

The disputed Spanish anti-abuse pro…

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