Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23)

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; João Félix Pinto Nogueira; Stella Raventós-Calvo; Isabelle Richelle Graulich; Alexander Rust

doi:10.59403/2s3gznf

Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23)

Georg Kofler
, Alfredo Garcia Prats
, Werner Haslehner
, Eric Kemmeren
, Michael Lang
, João Félix Pinto Nogueira
, Stella Raventós-Calvo
, Isabelle Richelle Graulich
, Alexander Rust

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in September 2025, the CFE ECJ Task Force comments on the CJEU’s decision of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23), in which the Sixth Chamber of the Court of Justice of the European Union held that the imposition of Spanish dividend withholding tax violated the freedom of capital movement, considering the non-resident’s overall loss situation.

Original language	English
Pages (from-to)	479-484
Number of pages	6
Journal	European Taxation
Volume	65
Issue number	11
DOIs	https://doi.org/10.59403/2s3gznf
Publication status	Published - 2025

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Kofler, G., Prats, A. G., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Raventós-Calvo, S., Graulich, I. R., & Rust, A. (2025). Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23). European Taxation, 65(11), 479-484. https://doi.org/10.59403/2s3gznf

@article{11cb872019a14e71a3d5882742836149,

title = "Withholding taxes, losses and territoriality {\textendash} opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputaci{\'o}n Foral de Bizkaia Case (C-601/23)",

abstract = "In this CFE Opinion Statement, submitted to the EU Institutions in September 2025, the CFE ECJ Task Force comments on the CJEU{\textquoteright}s decision of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputaci{\'o}n Foral de Bizkaia Case (C-601/23), in which the Sixth Chamber of the Court of Justice of the European Union held that the imposition of Spanish dividend withholding tax violated the freedom of capital movement, considering the non-resident{\textquoteright}s overall loss situation.",

author = "Georg Kofler and Prats, \{Alfredo Garcia\} and Werner Haslehner and Eric Kemmeren and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Stella Ravent{\'o}s-Calvo and Graulich, \{Isabelle Richelle\} and Alexander Rust",

year = "2025",

doi = "10.59403/2s3gznf",

language = "English",

volume = "65",

pages = "479--484",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "11",

}

Kofler, G, Prats, AG, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, JFP, Raventós-Calvo, S, Graulich, IR & Rust, A 2025, 'Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23)', European Taxation, vol. 65, no. 11, pp. 479-484. https://doi.org/10.59403/2s3gznf

Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23). / Kofler, Georg; Prats, Alfredo Garcia; Haslehner, Werner et al.
In: European Taxation, Vol. 65, No. 11, 2025, p. 479-484.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

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AU - Kofler, Georg

AU - Prats, Alfredo Garcia

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Raventós-Calvo, Stella

AU - Graulich, Isabelle Richelle

AU - Rust, Alexander

PY - 2025

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AB - In this CFE Opinion Statement, submitted to the EU Institutions in September 2025, the CFE ECJ Task Force comments on the CJEU’s decision of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23), in which the Sixth Chamber of the Court of Justice of the European Union held that the imposition of Spanish dividend withholding tax violated the freedom of capital movement, considering the non-resident’s overall loss situation.

UR - https://www.scopus.com/pages/publications/105029448722

U2 - 10.59403/2s3gznf

DO - 10.59403/2s3gznf

M3 - Article

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SN - 0014-3138

VL - 65

SP - 479

EP - 484

JO - European Taxation

JF - European Taxation

IS - 11

ER -

Withholding taxes, losses and territoriality – opinion statement ECJ-TF 3/2025 on the decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v.Diputación Foral de Bizkaia Case (C-601/23)

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