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Spain: CJEU finds Withholding Tax Rules applicable to non-resident loss-making Investors are contrary to EU free Movement of Capital

CJEU finds Spanish withholding tax rules applicable to non-resident loss-making investors are contrary to EU right to free movement of capital, Maria Mera, Álvaro Fernández, Carmen Delgado
Tax & Legal Newsflash / Tax & Legal – The blog on current developments and relevant innovations / PwC Deutschland
Revolutionizing cross-border dividend taxation: implications of the CJEU’s decision in Credit Suisse Securities (Europe) Ltd – A&O Shearman
CURIA – Documents
Europe’s Decision on Bizkaia’s Withholding Tax: Key Implications for International Investments, Iratxe Celaya, Cristina Puerta
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law | Tax Blog – Garrigues

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