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Javier Vinuesa talks about Socimis | Expansión
26 of November, 2024
Our banking and finance partner, Javier Vinuesa, talks about the greatest risks of repeal of the tax regime for Socimis in this column in Expansión.
The recent announcement on the repeal of the regime for Listed Public Limited Companies for Investment in the Real Estate Market (Socimi), which has finally been left out of the reform package, has nevertheless generated great concern.
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Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
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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.
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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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