The Court of Justice confirms annulment of the Commission decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies

News Tax & Compliance Sanctions & Fines

Date: 26th Jun, 2025 Source: European Court of Justice (ECJ) Country: European Union Original Source

Brief

"On 26/06/2025, the European Court of Justice (ECJ) issued an update regarding The Court of Justice confirms annulment of the Commission decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies. The ECJ dismissed the Commission's appeals, confirming that the Spanish tax scheme did not constitute State aid and was therefore lawful."

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European Court of Justice (ECJ)

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The Court of Justice confirms annulment of the Commission decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies

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The Court of Justice confirms annulment of the Commission decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies

Brief

European Court of Justice (ECJ)

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