Madrid’s Regional Administrative Tax Court rules in favour of several investment funds and pension schemes
EU direct tax group newsflashes ()
The Madrid’s Regional Administrative Tax Court (TEAR) in several decisions dated June 25, 2012 acknowledges the application of EU Law over previous discriminatory National Law on the treatment of four EU resident pension schemes (from UK and The Netherlands) and 17 investment funds (from UK and Luxembourg) before 2010. In this regard, the TEAR specifically refers to Spanish National High Court of Justice (Audiencia Nacional) which delivered a judgment regarding withholding taxes levied on three Dutch pension schemes in Spain.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
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
