www.osborneclarke.com/insights/spanish-supreme-court-upholds-validity-tax-residence-certificates-issued-other-tax
www.poderjudicial.es/search/TS/openDocument/a150b5e04aa7f418a0a8778d75e36f0d/20230630
Home » Countries » Europe » European Union » Spain » Spain: Supreme Court upholds the validity of Tax Residence Certificates issued by other Tax Administrations