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Spain’s Central Tax Tribunal adopts the CJEU’s doctrine in the ‘Danish cases’

23 de Janeiro, 2020



Spain’s Central Tax Tribunal adopts the CJEU’s doctrine in the ‘Danish cases’ in respect of the domestic exemption for interest payments to European Union entities provided for in Art. 14(1)(c) of the Non-Resident Income Tax (Recast) Act.

 

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