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EN
Series C
8.1.2024
(Case C-601/23, Credit Suisse Securities (Europe))
(C/2024/532)
Language of the case: Spanish
Applicant: Credit Suisse Securities (Europe) Ltd
Defendant: Tribunal Económico-Administrativo Foral de Bizkaia (TEAFB)
Must Article 63 of the Treaty on the Functioning of the European Union on the free movement of capital be interpreted as precluding the fact that the Kingdom of Spain, and in particular the fiscally autonomous Province of Bizkaia, despite applying the same percentage to non-residents as to residents, does not reimburse to non-residents the withholding tax levied on the payment of dividends by a resident entity — which cannot be compensated on the basis of the convention on the elimination of double taxation — whereas residents who likewise suffer losses during the financial year are reimbursed that tax in full?
ELI: http://data.europa.eu/eli/C/2024/532/oj
ISSN 1977-091X (electronic edition)
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