La exención de los dividendos establecida en la Directiva Matriz-Filial y la prohibición de exacción de gravámenes adicionales: la STJUE en el asunto Banca Mediolanum

Abstract

The CJEU's ruling in the Banca Mediolanum case aims to interpret Article 4 of Directive 2011/96/EU, relating to the common tax regime applicable to parent companies and subsidiaries of different Member States, and rules that, when a Member State opts for the exemption method established in said Directive, it is contrary to Union Law to subject the dividends received by the resident parent company of its subsidiaries to a tax of more than 5%. domiciled in other Member States, including through a national tax that does not tax the income obtained by companies (Italian IRAP) that totally or partially incorporates such dividends in its tax base.