El diferente tratamiento fiscal a los dividendos percibidos por sociedades no residentes a la luz de la libre circulación de capitales: la STJUE de 7 de noviembre de 2024, C-782/22

Abstract

In this judgment, the CJEU analyses whether the less advantageous tax treatment received by dividends paid to non-resident entities contravenes the free movement of capital guaranteed in Article 63 of the TFEU. With this aim, the Court examines whether the difference in treatment between dividends paid to resident entities and those paid to non-resident entities are objectively comparable situations and whether such difference in treatment can be justified by compelling reasons of general interest.