Freshfields Risk & Compliance

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2 results for: dividends

1/2/2025 4:27:16 PM

CJEU finds Spanish withholding tax rules applicable to non-resident loss-making investors are contrary to EU right to free movement of capital

By Maria Mera Álvaro Fernández Carmen Delgado

The Court of Justice of the European Union (CJEU) has recently issued a judgment (Case C-601/23) on the entitlement of a non-resident...

7/6/2023 9:57:25 AM

By Maria Mera Silvia Paternain Álvaro Fernández

The Spanish Supreme Court (‘the Supreme Court’) has issued a judgment upholding the Spanish National High Court (“the High Court”)...