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Spanish Supreme Court issues taxpayer-favorable decisions on domestic dividend withholding exemption with respect to EU holding structures

|Tax Alerts, Information Reporting, Legis ...|Spain, European Union
Spain, European Union

  • In three recent judgments, the Spanish Supreme Court has ruled on the application of the dividend withholding tax exemption under the European Union Parent Subsidiary Directive and the specific anti-abuse rule.
  • The Spanish Supreme Court affirmed favorable decisions by the National High Court that overturned decisions of the Spanish tax authorities, which had inferred a general presumption of abuse.…

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