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Home Experts Andreu Fernández

Andreu Fernández

Tax Partner


Areas of Expertise
Tax consultancy to national and international clients
Tax Litigation
Education
Law Degree (UB)
Master’s Degree in Business Law (UPF)
Professional Experience
Tax Lawyer at Arco Abogados y Asesores Tributarios, Barcelona, since 2022
Associate Professor in Financial and Tax Law, Barcelona, since 2023
Previously, 15 years at two different Tax Public Administration and a law firms with special focus in tax litigation in all of the administrative orders and judicial instances
ARCO Abogados y Asesores Tributarios
Andreu Fernández
Tax Partner
Spain
Beethoven 15, 5ª
08021 Barcelona
+ 34 616 241 374
Authoring and contributions by Andreu Fernández

The Supreme Court has recently ruled on the application of the exemption of dividends paid by Spanish entities to their parent companies in the European Union (EU) by virtue of the provisions of Article 14.1.h) of the Law on Non-Resident Income Tax (“LIRNR”).

Spain: Burden of Proof regarding the Anti-abuse Rule of Dividend Exemption is on the tax authorities
Read more

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