{"id":320816,"date":"2024-11-05T12:53:20","date_gmt":"2024-11-05T11:53:20","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=320816"},"modified":"2024-11-05T12:53:25","modified_gmt":"2024-11-05T11:53:25","slug":"fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","title":{"rendered":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine"},"content":{"rendered":"
\n
\n
\n
\n
\n\n

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.<\/p>\n\n\n\n

\n
\n \"icon\"\n
<\/div>\n <\/div>\n
\n View document \"icon\"\n <\/a>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n
\n
\n\n\n
\n\n
\n
\n\n
\n
Autor\/s<\/div>\n
\n

\n <\/span>\n Saturnina Moreno<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

\n
Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

\n
Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

\n
\n
\n
\n
\n\n
\n\n\n
\n See previous \"icon\"\n <\/a>\n See next \"icon\"\n <\/a>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n
\n
<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n\n\n
\n
\n
\n
\n
<\/div>\n <\/div>\n <\/div>\n
\n \n
\n
\n \"Saturnina <\/div>\n
\n
Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
\n
\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
\n
\n
\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
\n
\n
\n
\n \n
\n
\n \"Saturnina <\/div>\n
\n
Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
\n
\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
\n
\n
\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
\n
<\/div>\n
\n
\n
\"icon\"<\/div>\n
\"icon\"<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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.<\/p>\n","protected":false},"featured_media":320540,"template":"","publicacion_categoria":[126],"class_list":["post-320816","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nFundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"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.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/\" \/>\n<meta property=\"og:site_name\" content=\"Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-05T11:53:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Deals-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2400\" \/>\n\t<meta property=\"og:image:height\" content=\"1350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/\",\"name\":\"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Deals-2.png\",\"datePublished\":\"2024-11-05T11:53:20+00:00\",\"dateModified\":\"2024-11-05T11:53:25+00:00\",\"description\":\"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.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Deals-2.png\",\"contentUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Deals-2.png\",\"width\":2400,\"height\":1350},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"description\":\"G\u00f3mez-Acebo y Pombo es una firma de abogados independiente, con experiencia internacional, especializada en todas las \u00e1reas del derecho de los negocio.\",\"publisher\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ga-p.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"contentUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"caption\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\"},\"image\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo","description":"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.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","og_locale":"en_US","og_type":"article","og_title":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo","og_description":"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.","og_url":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","og_site_name":"Despacho de abogados G\u00f3mez-Acebo y Pombo","article_modified_time":"2024-11-05T11:53:25+00:00","og_image":[{"width":2400,"height":1350,"url":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Deals-2.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","url":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/","name":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine - Despacho de abogados G\u00f3mez-Acebo y Pombo","isPartOf":{"@id":"https:\/\/ga-p.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/#primaryimage"},"image":{"@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/#primaryimage"},"thumbnailUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Deals-2.png","datePublished":"2024-11-05T11:53:20+00:00","dateModified":"2024-11-05T11:53:25+00:00","description":"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.","breadcrumb":{"@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/#primaryimage","url":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Deals-2.png","contentUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Deals-2.png","width":2400,"height":1350},{"@type":"BreadcrumbList","@id":"https:\/\/ga-p.com\/en\/publications\/fundamental-freedoms-intra-group-loans-and-the-fight-against-tax-avoidance-the-court-of-justice-clarifies-the-lexel-case-doctrine\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/ga-p.com\/en\/"},{"@type":"ListItem","position":2,"name":"Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine"}]},{"@type":"WebSite","@id":"https:\/\/ga-p.com\/en\/#website","url":"https:\/\/ga-p.com\/en\/","name":"Despacho de abogados G\u00f3mez-Acebo & Pombo","description":"G\u00f3mez-Acebo y Pombo es una firma de abogados independiente, con experiencia internacional, especializada en todas las \u00e1reas del derecho de los negocio.","publisher":{"@id":"https:\/\/ga-p.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ga-p.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/ga-p.com\/en\/#organization","name":"Despacho de abogados G\u00f3mez-Acebo & Pombo","url":"https:\/\/ga-p.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ga-p.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/09\/Logo-1-1.svg","contentUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/09\/Logo-1-1.svg","caption":"Despacho de abogados G\u00f3mez-Acebo & Pombo"},"image":{"@id":"https:\/\/ga-p.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion\/320816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/types\/publicacion"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/media\/320540"}],"wp:attachment":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/media?parent=320816"}],"wp:term":[{"taxonomy":"publicacion_categoria","embeddable":true,"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion_categoria?post=320816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}