Spanish highest administrative court backs nonresident investment and pension funds and an insurance undertaking on EU refund claims
EU direct tax group newsalerts ()
The Spanish Central Tax Court (TEAC), acknowledged the right to obtain refunds of Spanish withholding tax (WHT) during 2002 to 2006 on payments of dividend to four EU resident investment funds, six pension funds and one insurance undertaking before the 2010 Spanish change of law covering retirement planning business (life insurance business). But will these TEAC decisions be appealed by the STA?
Explore recent editions of EU direct tax group newsalerts
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- Spanish highest administrative court backs nonresident investment and pension funds and an insurance undertaking on EU refund claims
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
Of further interest