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Spain’s Central Tax Tribunal adopts the CJEU’s doctrine in the ‘Danish cases’

icon 23 de enero, 2020

Spain’s Central Tax Tribunal adopts the CJEU’s doctrine in the ‘Danish cases’ in respect of the domestic exemption for interest payments to European Union entities provided for in Art. 14(1)(c) of the Non-Resident Income Tax (Recast) Act.


 

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis