El doble requisito para la aplicación de la cláusula antiabuso de la directiva matriz-filial: STJUE de 3 de abril DE 2025, C-228/24

Abstract

This judgment interprets the anti-abuse clause of the Parent-Subsidiary Directive, following a case in which the Lithuanian authorities refused to grant a dividend exemption to a subsidiary on the grounds that it constituted a ‘sham arrangement’. The Court of Justice of the European Union clarifies that a double cumulative requirement must be met in order to apply the Directive. Not only must the lack of economic substance of the arrangement be proven, but also that its main purpose is to obtain a tax advantage contrary to European Union law.