European Union, Spain - May 31 2016
Last 6 April 2016, the Spanish Supreme Court issued a judgment to unify the criterion in connection with the application of the use and enjoyment…
Antonio Albarrán, Jorge Gómez Alguacil
Spain - December 31 2013
In its Judgment of 23 October 2013, the Supreme Court ruled that non-Spanish resident companies realising a capital gain taxable in Spain from the…
Patricia Rodriguez
Spain - July 31 2019
On 28 March 2019, the Spanish Central Administrative Court ("TEAC") published a judgment in which it sets out the different requirements that a…
Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso
European Union, Spain - May 24 2021
The case analyzed consists of a non-established entity that supplies certain goods to its subsidiaries established in Spain…
Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso
European Union, Spain - March 26 2013
The European Court of Justice (ECJ) passed a ruling on January 17, 2013 (case C-360/11) finding Spain to have failed to fulfil its obligations under…
Cecilia Pastor