Beneficiario efectivo de los intereses, abuso de derecho y libre circulación de capitales: a propósito de la STJUE de 26 de febrero de 2019
ISSN: 1989-4570
Year of publication: 2020
Volume: 12
Issue: 1
Pages: 550-557
Type: Article
More publications in: Cuadernos de derecho transnacional
Abstract
The Judgment Of The Court (Grand Chamber) 26 February 2019 can contribute useful tools to the Tax Administrations of the Member States when interpreting and applying European Union law in respect of exemption of interest and royalty payments which are satisfied by one entity to another one according to the Directive 2003/49. The key point is to determine if a company is a beneficial owner of the interests. This Judgment provides arrangements in which there is abuse of rights against the cases where the beneficial owner condition simply does not exist. It highlights certain situations in which the free movement of capital has been violated.
Bibliographic References
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