Exigencias de la aplicación del conflicto en la aplicación de la norma tributaria conforme al derecho de la Unión Europea: STS de 27 de febrero de 2025, rec. núm. 1034/2023

Abstract

The presence of a cross-border element is not sufficient to declare a transaction artificial. It is necessary to interpret the conflict in the application of tax rules in accordance with European Union law; it is sufficient to assess the existence of the conditions of Article 15 of the General Tax Law. Lack of contrast with the recent case-law of the Court of Justice of the European Union on wholly artificial arrangements in the case of cross-border intra-group financing. It is unnecessary request for a preliminary ruling since a clarified act exists.