La exención de dividendos de la Directiva Matriz-Filial no puede limitarse por la aplicación de un régimen fiscal de transferencias intragrupo: STJUE de 13 de marzo de 2025, C-135/24

Abstract

The Court of Justice of the European Union holds that the Parent-Subsidiary Directive precludes national legislation which prevents the effective application of the exemption mechanism to dividends from a subsidiary where the parent entity receiving those dividends it benefits from an intra- group transfer to offset its losses.