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Javier Vinuesa habla sobre las Socimis | Expansión
26 of November, 2024
Nuestro socio de banca y finanzas, Javier Vinuesa, habla de los mayores riesgos de la derogación del régimen fiscal de las Socimis en esta columna en Expansión.
El reciente anuncio sobre la derogación del régimen de las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario (Socimi), que finalmente ha quedado fuera del paquete de reformas, ha generado sin embargo una gran inquietud.
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PUBLICATION
Audiencia Nacional confirms application of ‘Danish cases’ doctrine to non-resident income tax exemption of interest payments to EU residents
For the Audiencia Nacional, the CJEU’s stance in the Danish cases is automatically applicable to the exemption of interest paid to EU residents, even if the national legislative provision does not expressly refer to beneficial ownership clauses.
6 days ago
PUBLICATION
Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine
In the Judgment of 4 October 2024, X BV (C-585/22), the Court of Justice clarifies the position adopted in the Lexel case (C-484/19) and concludes that compliance with the arm's length principle does not protect intra-group transactions that do not reflect economic reality from being categorised as a wholly artificial arrangement.
05 Nov, 2024
PUBLICATION
Current Legislation No. 24
GA_P’s Current Legislation digests seek to provide an overview of the main legal issues of interest to our readers, clients and lawyers in a format that combines three elements: topicality, clarity and quality. Topicality in the information and in the selection of matters discussed; clarity in laying the foregoing in a concise and intelligible manner rather than...
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