Withholding Taxes, Losses and Territoriality – Opinion Statement ECJ-TF 3/2025 on the Decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23)
Year: 2025
Type: article
Abstract: In this CFE Opinion Statement, submitted to the EU Institutions in September 2025, the CFE ECJ Task Force comments on the CJEU’s decision of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23), in which the Sixth Chamber of the Court of Justice of the European Union held that the imposition of Spanish dividend withholding tax violated the freedom of capital movement, considering the non-resident’s overall loss situation.
Source: European Taxation
DOI: 10.59403/2s3gznf
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4415634245