La deducción de intereses a la luz de las libertades de establecimiento, prestación de servicios y circulación de capitales: la STJUE de 4 de octubre de 2024, C-585/22

Abstract

This judgment analyses whether the non-deduction of interest when contracting a loan with a related entity to acquire or expand the participation in another entity will be contrary to the fundamental freedoms guaranteed in the TFEU, because of the consideration of a purely artificial arrangement, even if the conditions of the loan have been agreed upon as if they were independent parties. With this judgment, the CJEU reinforces the cases in which restrictions on fundamental freedoms are justified on compelling reasons of general interest and are proportional to such aim.