The ECJ’s Danish Cases and the Spanish Withholding Tax Exemption in Respect of Interest Payments to EU Lenders: Some Reflections and Practical Implications

In this article, the author addresses the impact of the ECJ’s decision in N Luxembourg (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) on the Spanish domestic rule granting a withholding tax exemption in respect of interest payments to EU lenders.