Garrigues Spain
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Sponsored by Garrigues SpainThe Spanish Supreme Court has confirmed its stance on the fiscal year in which income from a refund of taxes should be recognised, report Alejandro Fernández and Sandra Díaz of Garrigues Spain
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Sponsored by Garrigues SpainJorge Moreira Peláez of Garrigues reports on the National Appellate Court ruling that tax legislation failed to safeguard the free movement of capital for non-resident legal entities.
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Sponsored by Garrigues SpainAbigail Blanco of Garrigues Madrid analyses recent Spanish case law based on EU edicts, assessing the impact of withholding taxes on gross versus net income in Spain.