La posibilidad de conceder la exención de los cánones con efectos retroactivos: STJUE de 5 de marzo de 2026, C-828/24

Abstract

The CJEU analyses whether the exemption granted to payments made in respect of royalties under the Interest and Royalties Directive has any time limitation in view of the moment when the exemption decision is issued or the date on which the certificate and the supporting information that the State of origin may legitimately request to adopt such a decision are presented.