{"id":324546,"date":"2024-11-28T14:31:48","date_gmt":"2024-11-28T13:31:48","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=324546"},"modified":"2024-11-28T14:31:52","modified_gmt":"2024-11-28T13:31:52","slug":"audiencia-nacional-confirms-application-of-danish-cases-doctrine-to-non-resident-income-tax-exemption-of-interest-payments-to-eu-residents","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/audiencia-nacional-confirms-application-of-danish-cases-doctrine-to-non-resident-income-tax-exemption-of-interest-payments-to-eu-residents\/","title":{"rendered":"Audiencia Nacional confirms application of \u2018Danish cases\u2019 doctrine to non-resident income tax exemption of interest payments to EU residents"},"content":{"rendered":"
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For the Audiencia Nacional<\/em>, the CJEU\u2019s 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.\u00a0<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Eduardo Marti\u0301nez-Matosas<\/a>\n – Partner<\/span>\n <\/p>\n

\n <\/span>\n Luis Cuesta<\/a>\n – Partner<\/span>\n <\/p>\n <\/div>\n

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

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Category<\/div>\n

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

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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

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Eduardo Marti\u0301nez-Matosas<\/div>\n <\/a>\n
Partner<\/div>\n
\n \"email\"\n\n ematosas@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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Luis Cuesta<\/div>\n <\/a>\n
Partner<\/div>\n
\n \"email\"\n\n lcuesta@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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\n \"Saturnina <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\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
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\n \"Eduardo <\/div>\n <\/a>\n
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Eduardo Marti\u0301nez-Matosas<\/div>\n <\/a>\n
Partner<\/div>\n
\n \"email\"\n\n ematosas@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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\n \"Luis <\/div>\n <\/a>\n
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Luis Cuesta<\/div>\n <\/a>\n
Partner<\/div>\n
\n \"email\"\n\n lcuesta@ga-p.com<\/a>\n <\/div>\n
\n \n
\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
\n \"icon\"\n \"icon\"\n \n <\/div>\n <\/a>\n <\/div>\n <\/div>\n
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\n \"Saturnina <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\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
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For the Audiencia Nacional, the CJEU\u2019s 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.\u00a0<\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-324546","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nAudiencia Nacional confirms application of \u2018Danish cases\u2019 doctrine to non-resident income tax exemption of interest payments to EU residents - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"For the Audiencia Nacional, the CJEU\u2019s 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.\u00a0\" \/>\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\/audiencia-nacional-confirms-application-of-danish-cases-doctrine-to-non-resident-income-tax-exemption-of-interest-payments-to-eu-residents\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audiencia Nacional confirms application of \u2018Danish cases\u2019 doctrine to non-resident income tax exemption of interest payments to EU residents - 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