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European Union - The European Court of Justice in Banco Bilbao: You Can't Have Your Cake and Eat It Too

European Union
D. Murre; A.A. Spenkuch
European Taxation, 2012 (Volume 52), No 5
2 April 2012
This note examines the recent decision of the ECJ in the Banco Bilbao case, wherein the Court addressed the issue of the free movement of capital in the context of the denial of a foreign tax credit in Spain for withholding tax that was not actually paid, but was exempted, in the source state (Belgium).
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