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) - 2025
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)
Droit fiscal européen - retenue à la source - pertes - territorialité - European Tax Law - withholding taxes - losses - territoriality
Abstract :
[en] 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.
Disciplines :
Tax law
Author, co-author :
Kofler, Georg
Garcia Prats, Alfredo
Haslehner, Werner
Kemmeren, Eric
Lang, Michael
Nogueira, JoãoFélixPinto
Raventós-Calvo, Stella
Richelle Graulich, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance, Comptabilité et Droit : Droit fiscal
Rust, Alexander
Language :
English
Title :
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)
Alternative titles :
[fr] Retenues à la source, pertes et territorialité - Opinion Statement de la ECJ TF 3/2025 concernant l'arrêt de la CJUE du 19 décembre 2024 dans l'affaire Credit Suisse Securities ((C-601/23)
Original title :
[en] 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)
