Spain
11-29-2019
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
11-21-2019
Supreme Court has concluded in a judgment on November 5, 2019 (appeal 2727/2017) that severance paid to senior managers for termination of their employment by unilateral decision of the employer at seven days per year of service with a limit of seven monthly payments is exempt.
11-19-2019
The Court of Justice of the European Union has held that the higher taxation on dividends received by pension funds resident in third countries in comparison with the exemption applicable to resident funds is an unjustified infringement of free movement of capital.
11-07-2019
The General Court of the European Union has concluded in two recent judgments that the burden of proof for the existence of state aid in the tax rulings issued by the tax authorities to companies lies with the European Commission (EC).